1999 (9) TMI 286 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal for Modvat credit on various items disallowed by authorities, considering them as "capital goods" based on detailed functions and uses provided by the appellants. The Tribunal did not agree with the request for remand and granted relief to the appellants, except for Modvat credit on piston valves, which was not pressed by the advocate.