1999 (10) TMI 245 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi involved the disallowance of credit on certain items for manufacturers of grey cement. The items Surge Arrestors and Stationary Battery were deemed eligible for Modvat credit as they were considered capital goods. However, MS Angles, Columns & Girders, and workshop equipments like HMT, Heavy Vehicle Duty, Rotating Centre with Shank were not eligible for credit. The appeal was partially allowed.