2002 (6) TMI 122 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the Appeal by M/s. Hindustan National Glass and Industries Ltd., stating that air conditioners are essential for manufacturing glass bottles/tumblers and qualify as capital goods under Rule 57Q. The decision was based on the Supreme Court's ruling that the use of an item determines its classification as a capital good.