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2003 (4) TMI 342 - AT - Central ExciseExtract: .......ral purpose. In the instant case there is no such finding. Furthermore, since the Commissioner has held that Air Conditioning Plant is eligible for Modvat credit in terms of Rule 57Q, there is no justification to deny the Modvat credit for components of Air Conditioning Plant as rightly pointed out by the Counsel. Accordingly the appeal is allowed.
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