1997 (8) TMI 201 - AT - Central Excise

Summary

The appeal was about whether boilers used in sugar manufacturing are capital goods eligible for duty credit. The appellant argued the boilers were not included in the list of capital goods at the time of credit claim. The respondent contended that boilers are integral to plant machinery and qualify as capital goods. The tribunal ruled in favor of the respondent, stating boilers are indeed capital goods entitled to duty credit. The appeal was rejected.