2000 (12) TMI 690 - AT - Central Excise

Summary

The Revenue appeal was against the Order-in-Original regarding the classification of Economiser as part of a boiler used in sugar manufacturing. The Commissioner considered Economiser integral to the boiler and eligible for benefits under Rule 57Q. The Tribunal rejected the Revenue's appeal based on precedent cases supporting the integration of the Economiser in the boiler for Modvat credit.