2005 (4) TMI 106

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....e lower appellate authority, of capital goods credit on air-conditioners to the respondents under Rule 57Q of the Central Excise Rules, 1944. The credit in question was taken in July 1996 when capital goods used for production or processing of any goods or for bringing about any change in any substance for the manufacture of final product were eligible for Modvat credit under Rule 57Q ibid. They c....

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....s credit in the month of July 1996. This question would depend on how the goods were actually used in the factory. It appears from a letter bearing C No. IV/16/80/2003-JC (J), dated 15-10-2003 of the Joint Commissioner (J) of Central Excise, Chennai-III addressed to the JCDR, that three of the four air-conditioners were used in the production hall of the factory for tablet/ capsule production whil....