https://www.taxtmi.com/caselaws?id=53958 Air-conditioners installed in a factory and used in the production hall and quality control section were treated as capital goods connected with manufacture under Rule 57Q of the Central Excise Rules, 1944. The record showed that three units maintained the temperature required for producing tablets and capsules, while the fourth was used in quality control for checking finished goods. On those facts, the goods were held to have a direct nexus with production of medicaments during the relevant period, and Modvat credit was allowed. en-us Tue, 19 Apr 2005 00:00:00 +0530 Sat, 16 Oct 2010 11:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53958 Air-conditioners installed in a factory and used in the production hall and quality control section were treated as capital goods connected with manufacture under Rule 57Q of the Central Excise Rules, 1944. The record showed that three units maintained the temperature required for producing tablets and capsules, while the fourth was used in quality control for checking finished goods. On those facts, the goods were held to have a direct nexus with production of medicaments during the relevant period, and Modvat credit was allowed. Case-Laws Central Excise Tue, 19 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53958