2004 (9) TMI 491

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....n Garg, Advocate, for the Respondent. [Order]. -  Shri P.M. Rao, SDR appearing for the Revenue pleaded that the respondents have taken Modvat credit on Air-conditioner falling under Heading 8415.00 on the strength of Invoice No. 1, dated 15-6-1998. 2. The Commissioner (Appeals) however, allowed the credit on Air-conditioner and also set aside the penalty imposed on the responden....

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.... 3. Shri Bipin Garg, ld. Advocate appearing for the respondents, produced the photographs of the Control Room and the other places of the factory where the Air-conditioners are being used and he has also relied on the decision of the Tribunal in the case of Tractors and Farm Equipment Ltd. v. CCE, Bangalore [2003 (156) E.L.T. 938 (Tribunal-Bang.)], wherein it was held that parts of Air-cond....

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....and machinery, heading or sub-heading Nos. 84.15, 85.18, 8422.10 [8424.10, fire extinguishers falling under sub-heading No. 8424.80, 8424.91, 8424.99], 84.29 to 84.37, 84.40, 84.50, 84.52, 84.69 to 84.73, 84.76, 84.78, expansion valves and solenoid valves falling under sub-heading No. 8481.10 of a kind used for refrigerating and air-conditioning appliances and machinery)." 4. I have carefu....