2001 (4) TMI 270 - AT - Central Excise

Summary

The Department appealed against the Commissioner's order denying credit for duty paid on capital goods. The appellate authority ruled in favor of the assessee, stating that the weigh-bridge did not need to be affixed to the ground. The Department argued that the weigh-bridge is different from weighing machines, but the Tribunal dismissed the Department's case, stating that the weighing machine used by the assessee was valid for weighing goods.