https://www.taxtmi.com/caselaws?id=53610 Air conditioners fitted in transportable satellite communication equipment vehicles were treated as admissible Modvat inputs because the equipment was custom-made for defence use and the air conditioners were necessary to maintain the temperature required for the satellite communication system to function properly. The drawings and contract showed that the air conditioners formed part of the overall equipment arrangement, establishing a sufficient nexus with the final product. A liberal construction of the input expression in relation to manufacture was applied, and denial of credit was not justified. en-us Thu, 25 Nov 2004 00:00:00 +0530 Thu, 14 Oct 2010 12:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53610 Air conditioners fitted in transportable satellite communication equipment vehicles were treated as admissible Modvat inputs because the equipment was custom-made for defence use and the air conditioners were necessary to maintain the temperature required for the satellite communication system to function properly. The drawings and contract showed that the air conditioners formed part of the overall equipment arrangement, establishing a sufficient nexus with the final product. A liberal construction of the input expression in relation to manufacture was applied, and denial of credit was not justified. Case-Laws Central Excise Thu, 25 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53610