https://www.taxtmi.com/caselaws?id=93250 Exhaust fans were treated as capital goods eligible for Modvat credit under Rule 57Q because they fell within Heading 84.14 of the Central Excise Tariff, and the exclusion in the relevant explanation applied only to compressors under that heading. On that basis, the balance of convenience supported interim protection, and the applicant was granted waiver of the entire duty pre-deposit with stay of recovery during pendency of the appeal. en-us Tue, 11 Jan 2000 00:00:00 +0530 Wed, 09 Nov 2011 13:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93250 Exhaust fans were treated as capital goods eligible for Modvat credit under Rule 57Q because they fell within Heading 84.14 of the Central Excise Tariff, and the exclusion in the relevant explanation applied only to compressors under that heading. On that basis, the balance of convenience supported interim protection, and the applicant was granted waiver of the entire duty pre-deposit with stay of recovery during pendency of the appeal. Case-Laws Central Excise Tue, 11 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93250