https://www.taxtmi.com/caselaws?id=121053 The Tribunal upheld the decision to deny capital goods credit for the 'Sulphuric Acid Catalyst' imported by M/s. Sterlite Industries India Ltd., as it did not qualify under Rule 57Q. The catalyst, used in the Sulphuric Acid Plant, was deemed ineligible for credit as it did not fall within the definition of capital goods at the time, which encompassed specific items not including the catalyst. The appeal was dismissed, affirming the denial of credit for the catalyst's duty paid. en-us Wed, 12 Jul 2006 00:00:00 +0530 Thu, 26 Jul 2012 12:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121053 The Tribunal upheld the decision to deny capital goods credit for the 'Sulphuric Acid Catalyst' imported by M/s. Sterlite Industries India Ltd., as it did not qualify under Rule 57Q. The catalyst, used in the Sulphuric Acid Plant, was deemed ineligible for credit as it did not fall within the definition of capital goods at the time, which encompassed specific items not including the catalyst. The appeal was dismissed, affirming the denial of credit for the catalyst's duty paid. Case-Laws Central Excise Wed, 12 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121053