2000 (8) TMI 478 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the Revenue's appeals challenging the availment of input stage credit on music systems and air-conditioning kits fitted in motor vehicles. The Tribunal cited previous judgments to support the decision that such fitments are eligible inputs. The appeals were dismissed, upholding the orders of the Commissioner of Central Excise & Customs, Pune.