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        Central Excise

        2005 (7) TMI 487 - AT - Central Excise

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        CESTAT Chennai Grants Capital Goods Credit for Essential Factory Equipment 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 ...
                        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.

                              CESTAT Chennai Grants Capital Goods Credit for Essential Factory Equipment

                              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.


                              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.
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