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<h1>CEGAT Appellate Tribunal ruling on grey cement manufacturers' credit eligibility for specific items. Surge Arrestors and Stationary Battery approved.</h1> <h3>DLF CEMENT LTD. Versus COMMISSIONER OF CENTRAL EXCISE, NEW DELHI</h3> DLF CEMENT LTD. Versus COMMISSIONER OF CENTRAL EXCISE, NEW DELHI - 2000 (115) E.L.T. 743 (Tribunal) The judgment by the Appellate Tribunal CEGAT, New Delhi involved the disallowance of credit on certain items for manufacturers of grey cement. The items Surge Arrestors and Stationary Battery were deemed eligible for Modvat credit as they were considered capital goods. However, MS Angles, Columns & Girders, and workshop equipments like HMT, Heavy Vehicle Duty, Rotating Centre with Shank were not eligible for credit. The appeal was partially allowed.