2002 (3) TMI 187 - AT - Central Excise

Summary

The Revenue's appeal was allowed by the Appellate Tribunal CEGAT, Chennai regarding Modvat credit on blow-room machinery. The Commissioner (Appeals) had allowed the credit, but the Tribunal found that the machinery was not installed in the factory before the credit was taken, as required by Rule 57Q. The appeal was allowed, and the order of the Commissioner (Appeals) was set aside.