1999 (7) TMI 308 - AT - Central Excise

Summary

The judgment involves the admissibility of Modvat credit on certain capital goods like electrical machinery parts. The Revenue appealed against the lower authority's decision to allow the credit. The Tribunal, following the precedent set by the Larger Bench judgment in Jawahar Mills Ltd., dismissed the appeal, stating that the disputed goods are covered under the definition of capital goods.