1999 (12) TMI 245 - AT - Central Excise

Summary

The appeal dealt with the availability of benefits under Notification No. 56/78 for an air conditioner used beyond the allowed period. The manufacturer failed to satisfy the condition within one month of clearance, but the air conditioner was installed and used within the establishment as required by the notification. The appeal was rejected as the installation and use were not in dispute, and the notification allowed for an extension of the time limit for satisfying the condition.