2005 (7) TMI 487 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Chennai allowed the appeal, granting capital goods credit of Rs. 46,148/- to the appellants for MS sink and yellow plate couplings used as part of flame-proof coupling for lighting the production area in their factory, essential for manufacturing final products caustic soda, chlorine, and chloromethane. The denial of credit by lower authorities was set aside.