2004 (7) TMI 563

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..... is appeal, the appellants have only disputed part of the impugned order vide which the Commissioner (Appeals) has disallowed them Modvat credit on air-conditioning unit. He has, however, allowed the Modvat credit on other capital goods detailed in the show cause notice. 2. The Modvat credit on the air-conditioner has been disallowed by the Commissioner (Appeals) on the ground that it being class .....

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..... down in the aforesaid case had not been taken note of by the authorities below resulting in miscarriage of justice. Therefore, in my view, Modvat credit claim in respect of these goods deserves to be examined in the light of the above said circular and the case law referred to above, by the Adjudicating Authority as Board s circular particularly, prima facie covers the claim of the appellants. 4 .....

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