2003 (8) TMI 455 - AT - Central Excise

Summary

The appeal involved denial of capital goods credit on DC Drive and Techno Generator. The Appellate Tribunal ruled in favor of the appellant, stating that DC Drive is part of the system and qualifies as a control panel. The Techno Generator was also deemed eligible for credit as it coordinates functions with the control panel. The Tribunal cited a Supreme Court decision to support its decision. The entire amount of Rs. 39,275/- was allowed as credit, and the appeal was allowed.