1999 (8) TMI 216 - AT - Central Excise

Summary

The Appellate Tribunal in New Delhi allowed an appeal regarding disallowed Modvat credit of Rs. 4,43,858 on various electrical items and testing equipment. The Tribunal classified the items into two categories: electrical items for power transmission/supply and testing equipment for measuring electrical quantities. Following previous decisions, the Tribunal ruled that all items in dispute are considered capital goods eligible for credit, setting aside the impugned order and allowing the appeal.