https://www.taxtmi.com/caselaws?id=104135 Clean Flo used to remove fungus and unwanted deposits from air-conditioners, and Floron Gas used to produce chilling effect in an air-conditioning plant, were treated as inputs for Modvat credit under Rule 57A. The Tribunal noted that the issue had already been covered by earlier decisions holding similar disputed items to be eligible inputs, and found no contrary basis to deny credit. On that settled position, the items were accepted as qualifying inputs and the appeals were rejected. en-us Tue, 19 Feb 2002 00:00:00 +0530 Mon, 27 Feb 2012 18:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104135 Clean Flo used to remove fungus and unwanted deposits from air-conditioners, and Floron Gas used to produce chilling effect in an air-conditioning plant, were treated as inputs for Modvat credit under Rule 57A. The Tribunal noted that the issue had already been covered by earlier decisions holding similar disputed items to be eligible inputs, and found no contrary basis to deny credit. On that settled position, the items were accepted as qualifying inputs and the appeals were rejected. Case-Laws Central Excise Tue, 19 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104135