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<h1>Manufacturer's Appeal on Modvat Credit for Exhaust Fans Allowed as Capital Goods</h1> <h3>ABILITIES INDIA PISTONS AND RINGS LTD. Versus COMMISSIONER OF C. EX., MEERUT</h3> ABILITIES INDIA PISTONS AND RINGS LTD. Versus COMMISSIONER OF C. EX., MEERUT - 2000 (120) E.L.T. 384 (Tribunal) The appellate tribunal allowed the appeal of the manufacturer of Bare Piston & Piston assembly regarding the Modvat credit on exhaust fans. The tribunal found that the exhaust fans qualified as capital goods under Rule 57Q as they were used in the factory and were not excluded from the category of capital goods. The appeal was allowed, and the impugned order was set aside.