2004 (3) TMI 659

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..... dent. [Order]. -  This appeal is filed by M/s. Kayen Print Process (P) Ltd. against Order-in-Appeal No. 71/2003-C.E., dated 23-7-2003, passed by the Commissioner of Central Excise (Appeals), Bangalore. 2. The appellants are manufacturers of goods falling under Chapter 48 of Central Excise Tariff Act, 1985 and are availing benefit of Modvat Scheme in respect of inputs as well as capita .....

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..... tioners as these are essential for manufacturing activity. These are used to keep a proper temperature for working colour offset machine. The Hon'ble Apex Court in case of Jawahar Mills reported in 2001 (132) E.L.T. 3 (S.C.) has clearly held that Air-Conditioners are eligible capital goods. The Counsel also relied upon the following decisions - (a)     JCT Electronics reported .....

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..... xcise Rules, 1944 as was applicable at the relevant time when the credit was taken by the appellants, specifically excluded vide Sr. No. 2 of the table refrigerating and air conditioning appliances and machinery falling under sub-heading 8415.00 from the purview of the capital goods used in the factory of the manufacturer for becoming eligible for credit for manufacture of final products. Thus the .....

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