https://www.taxtmi.com/caselaws?id=49042 The Appellate Tribunal CESTAT, New Delhi, ruled that during June 1995, air conditioners were considered as capital goods under Rule 57Q of the Central Excise Rules as there was no specific exclusion clause for them. This decision was based on the definition applicable at that time, which included various items used in manufacturing without specifically excluding air conditioners. The case was returned to the Single Member Bench for further consideration and decision as the issue referred to the Larger Bench was deemed irrelevant in light of the clear scope of capital goods during the disputed period. en-us Mon, 28 Aug 2006 00:00:00 +0530 Mon, 09 Aug 2010 13:22:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49042 The Appellate Tribunal CESTAT, New Delhi, ruled that during June 1995, air conditioners were considered as capital goods under Rule 57Q of the Central Excise Rules as there was no specific exclusion clause for them. This decision was based on the definition applicable at that time, which included various items used in manufacturing without specifically excluding air conditioners. The case was returned to the Single Member Bench for further consideration and decision as the issue referred to the Larger Bench was deemed irrelevant in light of the clear scope of capital goods during the disputed period. Case-Laws Central Excise Mon, 28 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49042