2002 (11) TMI 457

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ]. -  This appeal has been filed by the Revenue against that part of the impugned order of the Commissioner (Appeals), dated 3-6-2002/9-7-2002 vide which he has allowed Modvat credit in respect of air-conditioning plant spares/components and accessories under Rule 57Q to the respondents. The other part of the impugned order of the Commissioner (Appeals) allowing Modvat credit in respect of o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... essories used in machines installed prior to 1-3-1994 were eligible for credit. But the Commissioner (Appeals) has lost sight of the fact that accessories/spares and components of air-conditioning and refrigeration stood excluded from the definition of 'capital goods' under Rule 57Q during the relevant time when Modvat credit was taken by the respondents. Therefore, the ratio of the law laid down .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X