2005 (3) TMI 533

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....a, SDR, for the Respondent. [Order (Oral)]. -  The issue involved in this appeal is whether Modvat can be allowed in respect of air-conditioners which were used for maintaining temperature of electronic equipments. The adjudicating authority has denied the Modvat credit on the ground that with effect from 23-7-96 air-conditioners were specifically excluded from the scope of Rule 57Q. On....