TMI Blog2005 (12) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... -7-2003. The assessee had claimed Modvat credit on capital goods, the same was allowed in the previous proceedings. The Commissioner (A) vide Order-in-Appeal No. 534/96-C.E., dated 31-12-1996 has allowed Modvat credit on Air-conditioners, measuring and testing instruments, handling equipment and diesel forklift trucks in terms of 57Q of CE Rules, the Tribunal referred back the case for de novo for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een from the Notification, that there was a provision in that notification itself that if modvat credit as on capital goods was admissible under any other provision of the Rule or Notification then it will continue to enjoy the facility of modvat credit. 7. I observe that on 16-3-1995 Rule 57Q was amended to include certain other items of equipments within the scope of term capital goods by amen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the factory before 16-3-95, credit taken thereon 31-3-95. Modvat credit not to be denied. Rule 57Q(2), Explanation 1(d) of Central Excise Rules, 1944." 9. The CEGAT, Northern Bench, New Delhi in the case of J.C.T. Industries v. CCE, Chandigarh reported in 2000 (124) E.L.T. 541 (Tri.) has held that "Modvat credit on capital goods available for (1) material cooling equipment (air-conditioners eq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. The above two case laws are squarely applicable to the present case. Following the ratio of Tribunal judgments cited supra I allow the Modvat credit on the subjected goods. 2. The Respondents are not present. The Counsel has prayed for adjournment as the issue is being decided on merits. The prayer for adjournment is not accepted. 3. The ground made out by the Revenue is that the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see is eligible for availing the Modvat credit on the capital goods and has followed several judgments noted in the order. The availment of Modvat credit has been upheld in the light of the Tribunal rulings. There is no case made out by the Revenue to take a different view from the view already expressed by the Tribunal, which has been followed by Commissioner (A). There is no merit in this appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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