2000 (8) TMI 563 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the assessee in a case involving a declaration under Rule 57G for lighting, fitting, and parts. The Asstt. Collector's decision to disallow credit was overturned by the Collector (Appeals) as the description provided by the assessee was deemed sufficient for both classification and Modvat credit purposes. The appeal by the department was dismissed.