2001 (11) TMI 878 - AT - Central Excise

Summary

The appeal considered eligibility for Modvat credit on duty paid for an air conditioner, oven, and ultrasonic cleaner used in a factory. The Tribunal found the oven and ultrasonic cleaner to be capital goods, but remanded the decision on the air conditioner for further evidence regarding its necessity in the manufacturing process. The appellant has three months to provide additional evidence for the air-conditioner's eligibility for credit.