2000 (1) TMI 94 - AT - Central Excise

Summary

The dispute was about Modvat credit on air conditioner split type under Heading 8415. Appellants argued air conditioners were necessary for manufacturing needle bearings. Larger Bench decision stated air conditioners were eligible capital goods for Modvat credit. Impugned order was set aside, and appeal was allowed in favor of the appellants for October 1995 period.