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of <h1>CEGAT: Capital Goods as Plant - Modvat Credit Allowed</h1> <h3>ESTER INDUSTRIES LTD. Versus COMMISSIONER OF C. EX., MEERUT</h3> ESTER INDUSTRIES LTD. Versus COMMISSIONER OF C. EX., MEERUT - 1999 (114) E.L.T. 1039 (Tribunal) The Appellate Tribunal CEGAT, New Delhi decided on the eligibility of various items as capital goods for Modvat credit. The Tribunal allowed the appeals, stating that the items are covered under the definition of 'plant' and are necessary for the business with a high degree of durability. The decision was based on a previous case involving M/s. Jawahar Mills Ltd. and no objections were raised by the Revenue.
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