https://www.taxtmi.com/caselaws?id=124835 A centrally air-conditioning plant installed in a weaving department did not qualify as capital goods for Modvat credit under Rule 57Q because the provision covered machines or machinery used for producing or processing goods, or for causing a change in the substance of goods for manufacture. The plant was used only for temperature control and did not directly participate in the manufacturing process. The commentary also notes that later notifications and explanatory clauses excluded air-conditioning equipment under Heading 84.15 from the eligible category, and earlier tribunal rulings had taken the same view for humidity or temperature control equipment. en-us Mon, 06 Oct 2008 00:00:00 +0530 Tue, 16 Oct 2012 13:01:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124835 A centrally air-conditioning plant installed in a weaving department did not qualify as capital goods for Modvat credit under Rule 57Q because the provision covered machines or machinery used for producing or processing goods, or for causing a change in the substance of goods for manufacture. The plant was used only for temperature control and did not directly participate in the manufacturing process. The commentary also notes that later notifications and explanatory clauses excluded air-conditioning equipment under Heading 84.15 from the eligible category, and earlier tribunal rulings had taken the same view for humidity or temperature control equipment. Case-Laws Central Excise Mon, 06 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124835