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<h1>Appellate Tribunal classifies aluminum as Capital Goods under Central Excise Rules</h1> The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant, classifying aluminium coils/sheets as Capital Goods under Rule 57Q of the Central ... Modvat The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant regarding the classification of aluminium coils/sheets as Capital Goods under Rule 57Q of the Central Excise Rules. The decision was influenced by principles from a previous judgment by the Madras High Court. The appeal was admitted, and unconditional waiver and stay of the demanded amounts were granted.
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