https://www.taxtmi.com/caselaws?id=108471 Air-conditioning units installed in a factory control room were treated as capital goods for Modvat credit under Rule 57Q of the Central Excise Rules, 1944, because they were used within the factory and not shown to be for an office or other non-factory purpose. Credit could not be denied merely on the basis that the equipment regulated the control room temperature. The earlier restrictive view on such equipment was not applied in light of the later larger Bench position, and Modvat credit was therefore admissible. en-us Fri, 04 Apr 2003 00:00:00 +0530 Sat, 31 Mar 2012 17:27:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108471 Air-conditioning units installed in a factory control room were treated as capital goods for Modvat credit under Rule 57Q of the Central Excise Rules, 1944, because they were used within the factory and not shown to be for an office or other non-factory purpose. Credit could not be denied merely on the basis that the equipment regulated the control room temperature. The earlier restrictive view on such equipment was not applied in light of the later larger Bench position, and Modvat credit was therefore admissible. Case-Laws Central Excise Fri, 04 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108471