2000 (1) TMI 434

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..... ideration in this appeal, is whether appellant was rightly claiming Modvat credit on the goods used as inputs on pre-fabricated buildings, fabricated from raw materials like wood, aluminium or steel and hardware items fitted with optional amenities like electrical/sanitary fittings and air-conditioner equipments, as per customer s requirements. They were manufactured/fabricated by the appellant, a .....

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..... lowed to avail Modvat credit of the duty paid on air-conditioners, refrigerators and furniture. This decision is binding on the department. Therefore, the impugned order insofar as it relates to Modvat credit of the duty paid on air-conditioners, refrigerators and furniture are set aside. I make it clear that appellants are not entitled to claim Modvat credit of the duty paid on air conditioners a .....

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