2001 (12) TMI 151 - AT - Central Excise

Summary

The judgment considers the eligibility of 'M.S. plates' and 'Energy Saving Devices' for Modvat credit as capital goods under Rule 57Q. M.S. Plates are deemed eligible for credit, following a reference to a previous case. However, the eligibility of Energy Saving Devices is remanded for further examination by the adjudicating authority.