Revenue appeals dismissed over Modvat credit eligibility for capital goods.

The appeals filed by the Revenue were dismissed by the Appellate Tribunal CEGAT, New Delhi, as the issue regarding the eligibility of certain items as capital goods for Modvat credit was found to be covered by a previous decision.

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The Appellate Tribunal CEGAT, New Delhi, in the case involving common issues, considered the eligibility of certain items as capital goods for Modvat credit. The issue was found to be covered by a previous decision, leading to the dismissal of the appeals filed by the Revenue. (Citation: 1999 (9) TMI 169 - CEGAT, New Delhi)

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