1999 (1) TMI 83 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the Revenue regarding Modvat credit on capital goods like Jaw Crusher, Conveyor, Bucket Elevator, and Trolleys. The Commissioner (Appeals) held that Modvat credit cannot be disallowed for these items. The Tribunal directed the Assistant Commissioner to reexamine the classification issue of the products under Heading 8428.10 and provide a new order after giving the party a chance for a personal hearing.