2001 (1) TMI 517 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the denial of benefit under Notification 217/86 to the appellants manufacturing forklift trucks, as they were considered material handling equipment used for producing or processing goods. The decision was based on previous rulings stating that such equipment is not eligible for the benefit as inputs. The appeal was dismissed. (Case citation: 2001 (1) TMI 517 - CEGAT, New Delhi)