1998 (1) TMI 247

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....van, Advocate, for the Respondents. [Order]. -  In these 3 appeals, the issue involved is with respect to the eligibility of Modvat credit on the airconditioners. The airconditioner was used for the production of the capital goods i.e. medicines. The lower appellate authority granted the benefit of Modvat credit under Rule 57-Q, following the decision of M.M. Forgings. 2. The le....

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....de-humidification arrangement was mentioned. He, therefore, pointed out that this fact should be dealt with and on merits the matter should be decided. 4. I have considered the submissions of both the sides. I find that the issue is squarely covered by the decision of this Bench in the case cited by the learned JDR. In the case of Shanmugaraja Spinning Mills, the Tribunal held that the pro....

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...."The use in the present case being similar, I hold that the ratio of decision cited supra applies to the facts of this case. The plea of the learned representative of the respondent is that the drug could not be manufactured unless the Air- conditioner was fitted. This plea may be relevant so far as the manufacturing process of the respondents products are concerned but that by itself is not suffi....