2001 (3) TMI 446 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of the Revenue against the order of the Commissioner of Central Excise, Delhi regarding the extension of benefits of Notification 217/86 to iron and steel trollies used for material handling equipment. The Tribunal held that material handling equipment is eligible for capital goods credit and cannot be considered as inputs for the purpose of the notification.