https://www.taxtmi.com/caselaws?id=51514 Capital goods credit under Rule 57Q was considered available for air conditioners used in the manufacturing process because the definition of capital goods was applied broadly and eligibility turned on actual use in relation to manufacture. Where the air conditioner conditioned and controlled surrounding air temperature for production, it was treated as part of the manufacturing apparatus. On that basis, the air conditioner and its components were treated as eligible capital goods, and Modvat credit was available. en-us Tue, 11 Jun 2002 00:00:00 +0530 Sat, 25 Sep 2010 12:06:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51514 Capital goods credit under Rule 57Q was considered available for air conditioners used in the manufacturing process because the definition of capital goods was applied broadly and eligibility turned on actual use in relation to manufacture. Where the air conditioner conditioned and controlled surrounding air temperature for production, it was treated as part of the manufacturing apparatus. On that basis, the air conditioner and its components were treated as eligible capital goods, and Modvat credit was available. Case-Laws Central Excise Tue, 11 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51514