1999 (8) TMI 218 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the order of the Commissioner of Central Excise (Appeals) regarding credit on capital goods including material handling equipment and electrical equipment like Static convertor, Air circuit breaker, and Fuse Switch unit. The Tribunal held that the items qualified as capital goods or electrical equipment based on specific functions, following precedents from previous cases. The appeal by the Revenue was rejected.