1999 (7) TMI 164 - AT - Central Excise

Summary

The appellate tribunal upheld the decision that certain goods like weighing equipment, electrical machinery, and control devices qualified as capital goods under Rule 57Q, allowing the respondent to take Modvat credit. The department's appeal was dismissed based on the precedent set by Jawahar Mills Ltd. v. C.C.E. [1999 (108) E.L.T. 47].