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<h1>Tribunal allows appeal, deems air-conditioning spares as capital goods for duty credit.</h1> The appeal was allowed, and the impugned order was set aside by the Tribunal, which accepted that spares of air-conditioning systems brought to a factory ... Modvat on capital goods The appeal considered whether spares of air-conditioning systems brought to a factory are capital goods for duty credit. The Tribunal accepted that such goods are capital goods based on previous interpretation. The objection that the air-conditioning system was not essential for manufacturing goods was dismissed, as maintaining required temperature and humidity for spinning cotton yarn was deemed reasonable. The appeal was allowed, and the impugned order was set aside.
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