TMI Blog2002 (2) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... Order]. This case has a chequered history. The appellants were engaged in the manufacture of tools for cutting stones like marble, granite etc. They installed three air-conditioners in their Cold Press Room, Metal Powder Storage Diamond Mixing Room and Quality Control Laboratory. They took Modvat credit on these air-conditioners as capital goods under Rule 57Q after filing the necessary de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ictional Dy. Commissioner/Addl. Commissioner for re-adjudication of the matter in accordance with the principles of natural justice. That order dated 18-11-96 of the Commissioner (Appeals) was got reviewed by the department and, accordingly, an appeal was preferred to this Tribunal. This Tribunal by Final Order No. A/143-150/98-NB, dated 21-2-98 remanded the matter to the Commissioner (Appeals) fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referring to the merits of the case, submits that the question whether air-conditioners installed in the factory of production of excisable goods are eligible for capital goods credit under Rule 57Q is liable to be answered in the affirmative in view of the decision of this Tribunal s Larger Bench in Jawahar Mills Ltd. v. CCE [1999 (108) E.L.T. 47 (Tribunal-Larger Bench] affirmed by the Supreme Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . JDR, Shri S.C. Pushkarna, reiterates the findings of the Commissioner (Appeals). 5. I have examined the submissions. Ld. Counsel for the appellants has submitted that the Commissioner (Appeals) has not complied with this Tribunal s remand order insofar as the jurisdictional question is concerned. On a close perusal of the impugned order, I find that this submission is factually correct. It was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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