https://www.taxtmi.com/caselaws?id=565 The Tribunal upheld the Commissioner (Appeals) decision to deny Modvat credit on split air-conditioners, citing a previous case involving the appellants. However, Modvat credit for items like lamps, fluidic finish kit, and saipper pads was allowed as they were deemed essential for the manufacturing process. The appeal was disposed of accordingly. en-us Thu, 01 Jun 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=565 The Tribunal upheld the Commissioner (Appeals) decision to deny Modvat credit on split air-conditioners, citing a previous case involving the appellants. However, Modvat credit for items like lamps, fluidic finish kit, and saipper pads was allowed as they were deemed essential for the manufacturing process. The appeal was disposed of accordingly. Case-Laws Central Excise Thu, 01 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=565