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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1999 (9) TMI AT This

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1999 (9) TMI 536 - AT - Central Excise

The Appellate Tribunal CEGAT, Chennai held that Modvat credit on certain machines should be extended as capital goods. The Tribunal referred to judgments of Gujarat High Court, Calcutta High Court, and the Apex Court in reaching this decision. The Revenue sought a reference to the High Court of Madras, but it was rejected as the matter had already been decided based on previous judgments.

 

 

 

 

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