2001 (10) TMI 240 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi considered whether certain items used for repairing parts of plant and machinery in sugar mills qualify as capital goods for Modvat credit. The lower authorities initially denied the credit, but the Tribunal allowed the appeal citing relevant case law where similar items were considered as capital goods. The appeal was allowed, and the impugned order was set aside.