1997 (1) TMI 362 - Commissioner - Central Excise

Summary

The appeal was filed by M/s. D.C.W. Limited against the Assistant Commissioner's denial of modvat credit on certain items. The appellants argued that the items were accessories required for manufacturing their final products. The Commissioner found merit in the appellants' submissions, stating that the items qualified as capital goods under Rule 57Q. The Assistant Commissioner's decision was overturned, and the appeal was allowed.