https://www.taxtmi.com/caselaws?id=92573 Air-conditioners were excluded from Modvat credit under Rule 57Q by Notification No. 11/95-C.E. (N.T.) dated 16-3-1995, so credit taken after that date was not available on such goods. Because the goods were received and the credit was availed only after the exclusion had come into force, the goods did not qualify for Modvat credit. The result was that the credit claim was rejected and the appeal failed. en-us Wed, 20 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 15:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92573 Air-conditioners were excluded from Modvat credit under Rule 57Q by Notification No. 11/95-C.E. (N.T.) dated 16-3-1995, so credit taken after that date was not available on such goods. Because the goods were received and the credit was availed only after the exclusion had come into force, the goods did not qualify for Modvat credit. The result was that the credit claim was rejected and the appeal failed. Case-Laws Central Excise Wed, 20 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92573