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2005 (3) TMI 533 - CESTAT, CHENNAIExtract: .......6. Therefore the Commissioner rsquo s finding that the amendment made on 23-7-96 will have retrospective effect is not correct inasmuch as the air-conditioners have been used only for maintaining temperature of electronic equipment. The Modvat credit under the erstwhile Rule 57Q is not deniable. I allow the appeal with consequential relief, if any.
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