https://www.taxtmi.com/caselaws?id=99722 Air-conditioners installed inside a pharmaceutical manufacturing plant to maintain the sanitised environment required for production were treated as capital goods under Rule 57Q. The equipment was used in the manufacturing area, not office premises, and had a direct nexus with product quality because environmental control was necessary under the Drugs Control Order. The Tribunal followed the Larger Bench ruling on environmental control equipment and its own earlier decision recognising plant-based air-conditioners for the relevant period, and Modvat credit was allowed. en-us Tue, 28 Mar 2000 00:00:00 +0530 Mon, 13 May 2019 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99722 Air-conditioners installed inside a pharmaceutical manufacturing plant to maintain the sanitised environment required for production were treated as capital goods under Rule 57Q. The equipment was used in the manufacturing area, not office premises, and had a direct nexus with product quality because environmental control was necessary under the Drugs Control Order. The Tribunal followed the Larger Bench ruling on environmental control equipment and its own earlier decision recognising plant-based air-conditioners for the relevant period, and Modvat credit was allowed. Case-Laws Central Excise Tue, 28 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99722