2004 (3) TMI 659

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....M.K. Madhyastha, JDR, for the Respondent. [Order]. -  This appeal is filed by M/s. Kayen Print Process (P) Ltd. against Order-in-Appeal No. 71/2003-C.E., dated 23-7-2003, passed by the Commissioner of Central Excise (Appeals), Bangalore. 2. The appellants are manufacturers of goods falling under Chapter 48 of Central Excise Tariff Act, 1985 and are availing benefit of Modvat Sch....

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....he appellants have taken credit of Air-Conditioners as these are essential for manufacturing activity. These are used to keep a proper temperature for working colour offset machine. The Hon'ble Apex Court in case of Jawahar Mills reported in 2001 (132) E.L.T. 3 (S.C.) has clearly held that Air-Conditioners are eligible capital goods. The Counsel also relied upon the following decisions - (a)&nb....

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....oth the sides. I find that Rule 57Q of the Central Excise Rules, 1944 as was applicable at the relevant time when the credit was taken by the appellants, specifically excluded vide Sr. No. 2 of the table refrigerating and air conditioning appliances and machinery falling under sub-heading 8415.00 from the purview of the capital goods used in the factory of the manufacturer for becoming eligible fo....