1996 (11) TMI 160 - AT - Central Excise

Summary

The appeal was against the order of Collector (Appeals), Ghaziabad dated 24-4-1996. The appellants are engaged in manufacturing PVC Sheeting and Flooring. They used specific items essential for machine operation. The Tribunal ruled in favor of the appellants, stating the items are capital goods and entitled to the benefit claimed. The impugned orders were set aside, and the appeal was accepted.