2000 (1) TMI 434 - AT - Central Excise

Summary

The appellate tribunal considered whether the appellant was rightly claiming Modvat credit on goods used for pre-fabricated buildings. The tribunal upheld the appellant's claim for Modvat credit on air-conditioners, refrigerators, and furniture used in equipping bunk houses. The tribunal set aside the denial of Modvat credit on these items but clarified that credit for air conditioners and other equipment supplied as spares or extra was not allowed. The department was directed to re-assess the Modvat credit amount with a reasonable opportunity for the assessee to be heard.