1997 (3) TMI 217 - AT - Central Excise

Summary

The appeal was regarding whether a densitometer used in a factory for photographic chemicals qualifies as 'capital goods.' The densitometer is essential for ensuring the required chemical activity in goods produced, making it a component of the plant eligible for Modvat credit. The appellate tribunal allowed the appeal, set aside the impugned order, and granted consequential relief. (1997 (3) TMI 217 - CEGAT, MUMBAI)