1999 (8) TMI 211 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal by way of remand as capital goods credit was denied on electrical items used in textile machinery. The matter is remanded for detailed explanation of the purpose and function of each item to substantiate the claim for credit. The Commissioner (Appeals) will pass fresh orders after giving the appellants an opportunity to explain their case.