https://www.taxtmi.com/caselaws?id=50886 An exclusion clause in the capital goods definition must be confined to the specific item described in it: compressors under Heading 84.14 were excluded, but that exclusion did not extend to air-conditioners under Heading 84.15. Eligibility of air-conditioners under the separate inclusive clause turned on whether they were used as machines, plant, equipment or appliances for producing or processing goods, and that factual use required verification. The matter therefore called for fresh examination of the actual use of the air-conditioners in the factory before Modvat credit could be determined. en-us Fri, 07 Dec 2001 00:00:00 +0530 Sat, 18 Sep 2010 11:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50886 An exclusion clause in the capital goods definition must be confined to the specific item described in it: compressors under Heading 84.14 were excluded, but that exclusion did not extend to air-conditioners under Heading 84.15. Eligibility of air-conditioners under the separate inclusive clause turned on whether they were used as machines, plant, equipment or appliances for producing or processing goods, and that factual use required verification. The matter therefore called for fresh examination of the actual use of the air-conditioners in the factory before Modvat credit could be determined. Case-Laws Central Excise Fri, 07 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50886