1996 (5) TMI 271 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai disposed of the appeal from the Revenue regarding the classification of EOT Cranes as capital goods. The Tribunal upheld the Collector's decision that the cranes were eligible for benefits under Rule 57Q of the Central Excise Rules, 1944. The Tribunal found that the cranes contributed to the manufacturing process and their inclusion was justified, even before a specific amendment was made to include them in the eligible categories of machinery. The appeal was rejected, and the stay petition was disposed of accordingly.