https://www.taxtmi.com/caselaws?id=105657 Eligibility for Modvat credit under Rule 57Q was determined by the provision in force on the date the goods were received in the factory, so air-cooling units received before Notification No. 14/96-C.E. (N.T.) were eligible and the disallowance was set aside. Compressors used in ice-cream manufacture fell within the plain exclusion in Notification No. 11/95-C.E. (N.T.) for refrigerating and air-conditioning appliances, and the exclusion could not be narrowed by distinguishing domestic from industrial use, so credit was denied on that item. en-us Tue, 23 Apr 2002 00:00:00 +0530 Tue, 06 Mar 2012 17:53:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105657 Eligibility for Modvat credit under Rule 57Q was determined by the provision in force on the date the goods were received in the factory, so air-cooling units received before Notification No. 14/96-C.E. (N.T.) were eligible and the disallowance was set aside. Compressors used in ice-cream manufacture fell within the plain exclusion in Notification No. 11/95-C.E. (N.T.) for refrigerating and air-conditioning appliances, and the exclusion could not be narrowed by distinguishing domestic from industrial use, so credit was denied on that item. Case-Laws Central Excise Tue, 23 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105657