2000 (9) TMI 385 - AT - Central Excise

Summary

The appeal considered whether spares of air-conditioning systems brought to the factory are capital goods eligible for duty credit. The Tribunal accepted the goods as capital goods based on previous interpretation. The objection that the air-conditioning system was not essential for manufacturing was dismissed, citing the necessity for maintaining temperature and humidity for spinning cotton yarn. The appeal was allowed, and the impugned order was set aside.