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TMI Blog1998 (12) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... led by M/s. Pharmasynth Formulations Ltd., the matter relates to the eligibility of the Air-Conditioner installed in the Capsule Manufacturing Section of the Appellants to the benefit of Modvat credit. Relying upon the Tribunal's decision in the case of Commissioner of Central Excise, Coimbatore v. Titan Industries Ltd. - 1997 (96) E.L.T. 398 (Tribunal), the Commissioner of Central Excise (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs and Cosmetics Rules, 1945 as amended by the Drugs and Cosmetics (6th Amendment) Rules 1988 it has been provided in Clause (P) under Rule 78 of the said rules that the licensee shall comply with the requirements of Goods. Manufacturing Practice as laid-down in Schedule-M, in Part-II Clause 5 under Schedule-M, it has been recommended for filling of Gelatine Capsules that the room shall be air-con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within the definition of capital goods. 5.I find that the appellants had explained that the Air-conditioners in the Drugs Industry were used for specific requirement of the Drugs Act and it could not be treated as equal to the normal use of the Air-conditioner elsewhere. The requirement of manufacturing the Capsule in the Air-Conditioned Room is directly related with the process of manufacture an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aipur v. Sunil Synchem Ltd. - 1998 (28) RLT 49 (CEGAT). In that decision, the Tribunal had held that the parts of Air-conditioning plant were essential for the purpose of completion of process of manufacture of Gelatine capsules of pharmaceutical grade and that the Modvat credit in respect of such parts of air-conditioning plant installed in the premises where Gelatine capsules were manufactured, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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