2005 (3) TMI 533 - AT - Central Excise

Summary

The appeal addressed whether Modvat credit can be allowed for air-conditioners used to maintain electronic equipment temperature. The adjudicating authority initially denied the credit based on an exclusion from Rule 57Q, but it was found that the air-conditioners were solely for equipment temperature control. The appeal was allowed, granting Modvat credit for the air-conditioners.