2000 (3) TMI 154

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....t the said goods did not fall under the category or capital goods under Rule 57Q. In the appeal filed by the aggrieved party against the Assistant Commissioner's order of the' adjudication, the lower appellate authority passed its order dated 19-10-97 holding that the goods in question were eligible as capital goods for the credit under Rule 57Q and reversing the order of adjudication. The Department has come in appeal against this order of the Commissioner (Appeals). 3. I have carefully examined the impugned order and connected records of the case. I have also heard the ld. D.R. appearing for the Revenue and the ld. Counsel for the Respondents. The ld. D.R. has reiterated the grounds of the appeal. He has admitted the fact that all the g....

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....elation to chilled water coils used as component parts of air handling unit meant for bringing down the temperature in the coating rooms in the assessees' factory and the Tribunal held the said item to be capital goods eligible for Modvat credit under Rule 57Q of the Rules. According to the ld. Counsel, the issue involved in the present case is squarely covered in favour of the Respondents by the decision of the Tribunal in the case of the Jawahar Mills Ltd. (supra). He has therefore prayed for rejecting the Appeal. 6. I have carefully considered the rival submissions. I find that the Department has accepted the fact that all the goods in dispute were used in the Central Air Conditioning plant to maintain the temperature of the atmosphere ....