1999 (7) TMI 298 - AT - Central Excise

Summary

The appeal was filed against the denial of Modvat credit on certain items. The adjudicating authority ruled against the appellant, citing a previous judgment. The appellant did not appear, and the JDR supported the lower authorities' findings. The Tribunal, referencing a different case, held that the items qualified as capital goods under Rule 57Q and allowed the appeal, setting aside the impugned order.