https://www.taxtmi.com/caselaws?id=2841 Under the amended Rule 57Q, split air-conditioners used to maintain the manufacturing atmosphere in a mill house can qualify as capital goods for Modvat credit. The competing authorities on the treatment of air-conditioners were reconciled by following the Larger Bench view in Jawahar Mills, as applied in Shriram Needle Bearing Industries, which treated such equipment as covered where it served the manufacturing environment. On that basis, the split air-conditioners were held admissible for Modvat credit and the assessee's entitlement was upheld. en-us Fri, 04 May 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2841 Under the amended Rule 57Q, split air-conditioners used to maintain the manufacturing atmosphere in a mill house can qualify as capital goods for Modvat credit. The competing authorities on the treatment of air-conditioners were reconciled by following the Larger Bench view in Jawahar Mills, as applied in Shriram Needle Bearing Industries, which treated such equipment as covered where it served the manufacturing environment. On that basis, the split air-conditioners were held admissible for Modvat credit and the assessee's entitlement was upheld. Case-Laws Central Excise Fri, 04 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2841