1997 (6) TMI 212 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the benefit of Modvat credit of Rs. 4,333 on Electronic Weighing Machines for manufacturers of beverages, stating they are capital goods under Rule 57Q. The weighing machines are essential for ensuring correct weight of ingredients in cold drinks. The Tribunal held that the machines are components of the bottling plant and the credit is available to the respondents. The appeal was disposed of in favor of the respondents.