2003 (4) TMI 342

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....ri R.V. Ramakrishnappa, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - Whether components-parts of Air Conditioning Plant are eligible to avail Modvat credit in terms of Rule 57Q of Central Excise Rules, 1944 is an issue to be considered herein. 2. Shri R. Raghavan, learned Advocate appearing for the appellants submitted that Air Conditioning Plant is essentia....

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....hich was essential for the purpose of completion of the process of manufacture i.e. was used in the process which was integrally connected with ultimate manufacture of final product but for the process of manufacture or processing of goods would be inexpedient was also required to be applied while considering whether an item could be treated as capital goods for the purpose of Rule 57Q. In the pre....

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....nal). Para 17 of the said order which reads as under - "17. The next contested item is air conditioner on which duty involved is Rs. 3,09,600/-. The Commissioner observed that it did not fall under explanation 1(b) to Rule 57Q. The assessees say that it is a must to protect the sensitive equipments in the blast furnace control room and PLC system room. In the citation of Pharmasynth Formul....