1999 (11) TMI 217 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi addressed the issue of whether certain items qualify as capital goods for availing Modvat credit under Rule 57Q(1). The items in question were Angles and Joists/M.S. Rounds, Computer Hardware, and UPS. The Tribunal ruled in favor of the appellant, stating that the items were indeed capital goods and eligible for Modvat credit, as they were used in the manufacturing process and were not considered parts of a civil structure. The appeal filed by the department was dismissed.