2008 (11) TMI 576

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....e Revenue is aggrieved by the order of the Commissioner (Appeals) who has held that, Cenvat credit is admissible on "cold insulation" which is used as an accessory of Vapour Absorption Machine (VAM) which in turn is component of a complete centralized air-conditioning system. The case of the Revenue is that, since the centralized air-conditioning system is not excisable, credit is not admissible o....