https://www.taxtmi.com/caselaws?id=50388 Parts of a central air-conditioning plant used to maintain the temperature conditions necessary for pharmaceutical manufacture were treated as capital goods for Modvat credit under Rule 57Q. The Explanation to Rule 57Q(1) covers components, parts and accessories of plants, machines and machinery, and the reasoning followed the Larger Bench view in Jawahar Mills Ltd. that equipment serving the manufacturing environment and forming part of the plant can qualify. On that basis, the air-conditioning plant parts were regarded as integral to the manufacturing setup and eligible for credit. en-us Fri, 03 Mar 2000 00:00:00 +0530 Sat, 21 Aug 2010 13:42:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50388 Parts of a central air-conditioning plant used to maintain the temperature conditions necessary for pharmaceutical manufacture were treated as capital goods for Modvat credit under Rule 57Q. The Explanation to Rule 57Q(1) covers components, parts and accessories of plants, machines and machinery, and the reasoning followed the Larger Bench view in Jawahar Mills Ltd. that equipment serving the manufacturing environment and forming part of the plant can qualify. On that basis, the air-conditioning plant parts were regarded as integral to the manufacturing setup and eligible for credit. Case-Laws Central Excise Fri, 03 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50388