1997 (9) TMI 282 - AT - Central Excise

Summary

The appeal was against the Commissioner (Appeals) order regarding the admissibility of Modvat credit on electrical goods. The Tribunal ruled in favor of the appellants, allowing the credit on transformers, electrical panels, wires, and cables. The Tribunal distinguished cases involving temperature and humidity control equipment, holding that the appellants were eligible for the credit under Rule 57Q and set aside the penalty imposed on them. The appeal was allowed.