2000 (1) TMI 507 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai held that a densitometer essential for manufacturing finished goods qualifies as an input for Modvat credit. The question raised was whether products like densitometers, which do not directly produce goods but are necessary for production, are considered capital goods under Rule 57Q. The Tribunal proposed to refer this question to the High Court for clarification.