https://www.taxtmi.com/caselaws?id=53955 Modvat credit on UPS and air-conditioners installed in the administrative block was admissible because entitlement turned on actual use, not mere location. The equipment was shown to support engineering design, modifications, production planning, and other production-related functions, so it was treated as serving the manufacturing activity of the factory rather than as ordinary office appliances. Credit could not be denied, and the assessee was entitled to it. en-us Fri, 11 Mar 2005 00:00:00 +0530 Sat, 16 Oct 2010 11:15:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53955 Modvat credit on UPS and air-conditioners installed in the administrative block was admissible because entitlement turned on actual use, not mere location. The equipment was shown to support engineering design, modifications, production planning, and other production-related functions, so it was treated as serving the manufacturing activity of the factory rather than as ordinary office appliances. Credit could not be denied, and the assessee was entitled to it. Case-Laws Central Excise Fri, 11 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53955