https://www.taxtmi.com/caselaws?id=51784 The appeal before the Appellate Tribunal CEGAT, Mumbai resulted in the allowance of Modvat credit for the CNC Panel Cooler but denial for the split Air Conditioner. The CNC Panel Cooler was considered essential for the functioning of goods entitled for credit, while the split Air Conditioner was not. The appeal was partly allowed for the CNC Panel Cooler and dismissed for the split Air Conditioner. en-us Tue, 31 Dec 2002 00:00:00 +0530 Tue, 28 Sep 2010 12:08:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51784 The appeal before the Appellate Tribunal CEGAT, Mumbai resulted in the allowance of Modvat credit for the CNC Panel Cooler but denial for the split Air Conditioner. The CNC Panel Cooler was considered essential for the functioning of goods entitled for credit, while the split Air Conditioner was not. The appeal was partly allowed for the CNC Panel Cooler and dismissed for the split Air Conditioner. Case-Laws Central Excise Tue, 31 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51784