2001 (10) TMI 819

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..... he respondent is absent and unrepresented despite notice. 2. Appeal taken up for disposal with the consent of the Departmental Representative, after condoning the delay of 14 days in its filing. 3. The notice issued to the respondent proposed to recover Modvat credit that it had taken on compressors, condenser and solenoid valve, used for air-conditioning on the ground that the goods were excl .....

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..... ry. 5. In the reply to the show cause notice, the respondent had not denied the allegation that the goods were of a kind used in refrigeration or air- conditioning machinery. That contention therefore must be accepted. If this is the case, the goods were clearly excluded from the definition of the term capital goods occurring in Rule 57Q and the assessee were not entitled to take credit of the .....

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