1997 (2) TMI 214 - AT - Central Excise

Summary

The Appellate Tribunal rejected the department's Reference application regarding Modvat credit on EOT cranes, stating that EOT cranes are considered capital goods and eligible for Modvat credit as per the Tribunal's consistent view. The department's application was rejected as no question of law arose for referral to the High Court. (Case Citation: 1997 (2) TMI 214 - CEGAT, NEW DELHI)