2004 (1) TMI 163 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai upheld the Commissioner (Appeals) order extending capital goods credit to manufacturers of glass tubes for Control Panel, Water Storage Tank, and M.S. Fabricated Tower Structure. Control Panel and Water Storage Tank were deemed eligible for credit, and M.S. Fabricated Tower Structure was also considered eligible as it met the criteria under Rule 57Q. The appeal of the Revenue was rejected.