2001 (7) TMI 610 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed Revenue's appeals against the Order-in-Appeal favoring cement manufacturers for Modvat credit on Castables and Refractory bricks as capital goods under Rule 57Q. The Tribunal upheld that these items are covered under the definition of 'capital goods' as they are used in the production of cement. The appeals were dismissed based on the decision in the case of CCE, Indore v. Surya Roshni Ltd. - 2001 (128) E.L.T. 293 (T-LB).