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<h1>Appellate Tribunal Allows Capital Goods Credit for Factory Trolleys</h1> The Appellate Tribunal CESTAT, Chennai allowed capital goods credit for trolleys used in a factory for material handling, disagreeing with the lower ... Stay/dispensation of pre-deposit - Cenvat/Modvat - Capital goods The Appellate Tribunal CESTAT, CHENNAI allowed capital goods credit for trolleys used in a factory for material handling, disagreeing with the lower authority's classification as mobile furniture. The appellants were not required to pre-deposit any amount, and recovery of the denied credit and penalty was stayed.
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