1999 (6) TMI 220 - AT - Central Excise

Summary

The Revenue appealed against the Order-in-Appeal allowing Modvat credit for starter coil and coils as capital goods before 16-3-1995. The Revenue argued these items were not covered under Rule 57Q at that time. The Tribunal, citing a previous case, upheld that starter coil and coils are indeed eligible for Modvat credit even before the relevant notifications. The appeal was rejected.