2002 (6) TMI 122

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....Hindustan National Glass and Industries Ltd. is whether the capital goods credit under Rule 57Q is available to them in respect of air conditioner. 2. The Appellants have requested under their letter received by the Registry of the Tribunal on 10-6-2002 to decide the matter on the basis of written submissions. In the written submissions it has been mentioned that the Appellant manufacture glass....

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....sentative reiterated the finding of both the lower authorities wherein it has been mentioned that air conditioners are used neither in producing or processing of any goods nor for bringing about any change in any substance in the manufacture of the final products and as such they are not capital goods within the definition of Capital goods as given in Explanation to Rule 57Q. 4. I have consider....