1998 (4) TMI 205 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal by the Department challenging the Collector (Appeals) Order allowing capital goods credit for brass tubes and pipes as parts of a boiler under Rule 57Q of the Central Excise Rules. The Tribunal held that as boilers are covered by Explanation 1(d) of Rule 57Q, the parts like pipes and tubes are eligible as capital goods.