https://www.taxtmi.com/caselaws?id=109531 Air-conditioning machinery and appliances falling under Heading 84.15 were excluded from the list of specified capital goods eligible for Modvat credit under Rule 57Q with effect from 23.07.1996. Goods received after that exclusion could not qualify for credit on the basis of their use in relation to manufacture, so Modvat credit on the air-conditioners was not admissible. en-us Fri, 06 Jun 2003 00:00:00 +0530 Tue, 10 Apr 2012 16:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109531 Air-conditioning machinery and appliances falling under Heading 84.15 were excluded from the list of specified capital goods eligible for Modvat credit under Rule 57Q with effect from 23.07.1996. Goods received after that exclusion could not qualify for credit on the basis of their use in relation to manufacture, so Modvat credit on the air-conditioners was not admissible. Case-Laws Central Excise Fri, 06 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109531