2001 (4) TMI 394 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai ruled in favor of the Respondent, holding that Electronic Digital Scale, unjacketed vessel, and electric motors used for pumping water are capital goods essential for the manufacturing process. The Tribunal cited previous judgments supporting the eligibility of Electronic Weighing Machine for Modvat credit. The Revenue appeal was dismissed based on these findings.