1999 (9) TMI 160 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, CALCUTTA held that the ink jet coder machine is considered a capital good, allowing the Modvat credit for the appellants. The decision was based on a previous case ruling. The appeal was allowed, setting aside the impugned order. The mistaken address on the Bill of Entry did not affect the entitlement to the Modvat credit.