2002 (11) TMI 457

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....dvocate, for the Respondent. [Order]. -  This appeal has been filed by the Revenue against that part of the impugned order of the Commissioner (Appeals), dated 3-6-2002/9-7-2002 vide which he has allowed Modvat credit in respect of air-conditioning plant spares/components and accessories under Rule 57Q to the respondents. The other part of the impugned order of the Commissioner (Appeals....

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.... observed that spare parts, components and accessories used in machines installed prior to 1-3-1994 were eligible for credit. But the Commissioner (Appeals) has lost sight of the fact that accessories/spares and components of air-conditioning and refrigeration stood excluded from the definition of 'capital goods' under Rule 57Q during the relevant time when Modvat credit was taken by the responden....