2005 (3) TMI 533

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... issue involved in this appeal is whether Modvat can be allowed in respect of air-conditioners which were used for maintaining temperature of electronic equipments. The adjudicating authority has denied the Modvat credit on the ground that with effect from 23-7-96 air-conditioners were specifically excluded from the scope of Rule 57Q. On that ground he said the fact of exclusion has a persuasive ef .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X