2006 (3) TMI 791

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....Customs & Central Excise (Appeals), Guntur. 2. The short point is the eligibility of Modvat credit to Refrigeration equipment used as Capital Goods. The original authority allowed the Modvat credit in his order dated 31.08.1999. The Revenue appealed against the above said order to the Commissioner (Appeals) on the ground that during the relevant period, as per Sl. No. 2 of the list mentioned un....

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....ther pointed out that the exclusion under SI. No. 2 in Rule 57Q would be applicable only to the items used in refrigerating and air-conditioning appliances by that industry. In the present case, the total refrigerating equipment is used as a part of Oxide Plant to keep the lead add in a controlled temperature which is very essential for manufacture of Maintenance Free VRLA Batteries. Further he sa....

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.... any specific exclusion such items would not be entitled for modvat credit. 7. We have gone through the records of the case carefully. The exclusion clause of Rule 57Q(2) reads as follows: The Rule 57Q(2) specifies that "-- All goods of a kind used in Refrigerating and Air-conditioning appliance and machinery heading or sub-heading Nos. 8415, 8418, 8422.10, 84.24, 84.29 to 84.37, 84.40....