1998 (9) TMI 159 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai granted early hearing for an appeal regarding denial of capital goods Modvat credit for stainless steel pipes by the Commissioner of Customs & Central Excise, Vadodara. The Tribunal allowed the appeal, stating that the pipes were used for interconnecting different equipment and machinery, making them eligible for Modvat credit under Rule 57Q. The decision was based on the precedent set in the case of Modern Petrofils v. Commissioner of Central Excise, Baroda.