2005 (3) TMI 233 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, CHENNAI allowed Modvat credit for UPS and air-conditioners installed in the administrative block by the appellant's company, as they were used for production-related activities. The Commissioner (Appeals) concluded that the appellants were entitled to the credit, even though the original authority had denied it. The Revenue's appeal was rejected as servers and equipment in the administrative block were used for all operations of the company, including design and production.