2001 (12) TMI 656

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....t. [Order]. -  Shri K. Parameshwaran, learned Advocate appearing for the appellants submitted that the short point to be considered in this case is whether Air-dehumidification/Air-conditioning equipment is eligible capital goods in terms of Rule 57Q of Central Excise Rules, 1944 to avail Modvat credit. He submitted that the issue is no longer res integra in view of the decisions of the Tri....

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..... 14/96 specifying certain items are eligible capital goods and these items are not eligible capital goods as they were not specifically included. He also submitted that in the case of J.K. Synthetics Ltd. v. Commissioner of Central Excise, Jaipur reported in 1996 (88) E.L.T. 785 (T) it was held that substitution of Rule 57Q, amended by Notification No. 14/96 is clarificatory in nature and accordi....

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....ds, even if they are not satisfying the test, will become eligible for Modvat credit by the specific inclusion by the notification with effect from the date of the notification." 4. I have carefully considered the matter. In view of the decision of the Supreme Court in the case of Jawahar Mills Ltd. (supra), it is settled position now that the item in question is eligible to avail Modvat cre....