2001 (11) TMI 878

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....e Respondent. [Order]. -  Appeal taken up for disposal, after waiving deposit, with the consent of the departmental representative. 2. The question for consideration in this appeal is the eligibility to Modvat credit under Rule 57Q of the duty paid on an air conditioner, oven and ultrasonic cleaner that the appellant used in its factory. The Commissioner (Appeals) has dismissed ....

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....f the oven and- ultrasonic cleaner in the appellant's factory in connection with the manufacture of the product is not denied by the Commissioner (Appeals). Therefore, these goods were capital goods and the duty paid on them is available as credit. 4. The same position would apply to the air-conditioner if it were shown that it was required in the factory for any process in connection with....