https://www.taxtmi.com/caselaws?id=52337 A vapour absorption heat pump used to produce chilled water for temperature and humidity control in the manufacturing process was treated as capital goods under Rule 57Q of the Central Excise Rules, 1944. The decisive factor was its actual function in maintaining conditions essential to manufacture and product quality, rather than any superficial comparison with humidifiers or air-conditioning equipment. Because the equipment operated as an integral part of the manufacturing arrangement and not as a mere comfort or auxiliary appliance, credit was held to be admissible and the denial unsustainable. en-us Wed, 19 Nov 2003 00:00:00 +0530 Tue, 05 Oct 2010 12:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52337 A vapour absorption heat pump used to produce chilled water for temperature and humidity control in the manufacturing process was treated as capital goods under Rule 57Q of the Central Excise Rules, 1944. The decisive factor was its actual function in maintaining conditions essential to manufacture and product quality, rather than any superficial comparison with humidifiers or air-conditioning equipment. Because the equipment operated as an integral part of the manufacturing arrangement and not as a mere comfort or auxiliary appliance, credit was held to be admissible and the denial unsustainable. Case-Laws Central Excise Wed, 19 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52337