2003 (4) TMI 417

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....revenue is directed against Order-in-Appeal No. 161/98 (M-I) dated 7-9-98 by which the ld. Commissioner has allowed the Modvat credit on air-conditioning, air-cooling unit which are used for the control room where controls for all the systems are fixed. The duty involved for the air-conditioning unit is to the extent of Rs. 1,50,000/-. 2. Aggrieved by the above order, revenue has come in app....

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....ll under the definition of Rule 57Q. They therefore submitted that the ratio of the above judgment rendered by the Tribunal is squarely applicable to the facts of this case. 3. DR Shri P. Devaladu has reiterated the ground mentioned in the appeal memorandum and has submitted that the portion of the Order-in-Appeal No. 161/98 (M-I) dated 7-9-98 wherein Modvat credit has been allowed on air-co....

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....ir case is fully covered by the CEGAT judgment rendered by the Larger Bench consisting of 5 Members in the matter of Jawahar Mills Ltd. v. CCE, Coimbatore as reported in 1999 (108) E.L.T. 47 (T) which had dissented the judgment rendered by the Tribunal, SRB, Madras in the case of CCE, Coimbatore v. Titan Industries Ltd. (supra) which had not allowed Modvat credit. Therefore the ratio of that judgm....