https://www.taxtmi.com/caselaws?id=51940 The appeal was rejected by the Appellate Tribunal CEGAT, New Delhi as Modvat credit was rightly declined to the appellants for Grinding Machine and Lathe Machine, which were used only for maintenance and not considered 'Capital Goods'. en-us Fri, 07 Feb 2003 00:00:00 +0530 Wed, 29 Sep 2010 12:59:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51940 The appeal was rejected by the Appellate Tribunal CEGAT, New Delhi as Modvat credit was rightly declined to the appellants for Grinding Machine and Lathe Machine, which were used only for maintenance and not considered 'Capital Goods'. Case-Laws Central Excise Fri, 07 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51940