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        Central Excise

        2001 (12) TMI 649 - AT - Central Excise

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        Tribunal Upholds Modvat Credit for Electric Hoist as 'Capital Goods' The Revenue's challenge against the Commissioner (Appeals) order allowing Modvat credit on electric hoist as 'capital goods' was dismissed by the ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Tribunal Upholds Modvat Credit for Electric Hoist as 'Capital Goods'

                            The Revenue's challenge against the Commissioner (Appeals) order allowing Modvat credit on electric hoist as 'capital goods' was dismissed by the Tribunal, following the Larsen & Toubro Ltd. precedent, as no conflicting law was demonstrated.


                            The Revenue challenged the Commissioner (Appeals) order allowing Modvat credit on electric hoist as 'capital goods.' The Tribunal upheld the decision citing Larsen & Toubro Ltd. case. The appeal was dismissed as no contrary law was presented.
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