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TMI Blog2000 (7) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... urvedi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Shri S.K. Bagaria, learned Advocate appearing for the applicants/appellants prays for dispensing with the condition of pre-deposit of duty amount of Rs. 2,36,24,932/- and penalty of Rs. 1.0 crore confirmed against and imposed upon the applicants/appellants by the impugned order passed by the authorities below. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct that air-conditioned kit is an input and not additional accessory, to be used in relation to the manufacture of air-conditioned car which is a different category of car than the ordinary car. It was also taken note of the fact that the process of manufacture of air-conditioned cars is different than the process of manufacture of non-A.C. cars. As such taking into consideration the entire facts, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the Commissioner (Appeals) has relied upon the Tribunal's decision in the case of M/s. TELCO reported in 1996 (86) E.L.T. 531 (T) wherein air-conditioners were held as complete machinery by themselves. If that be so, the same are hit by exclusion clause and are not entitled to Modvat credit. 4. In his rejoinder, Shri Bagaria submits that said decision of the Tribunal was in the con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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