1998 (3) TMI 272 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Madras considered a Stay Application in Appeal No. E/341/98 concerning denial of Capital Goods Credit for a baling machine used in the production of P.U. Foam. The Tribunal found that the determination of the RG 1 point was crucial in deciding eligibility for credit. As this fact was not clear from the records, the case was remanded to the adjudicating authority for further examination. The Order-in-Original and the Order-in-Appeal were set aside, and the Appeal succeeded by way of remand.