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TMI Blog2002 (2) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... th. I also take up the appeal with the consent of both the sides. 2. The above amount of credit availed by the appellant in respect of the spares of cooling tower under the provisions of Rule 57Q has been disallowed by the authorities below on the ground that such spares are used in the cooling tower which runs the vapour absorption heat pump, which in turn is a refrigerating and air-conditioning appliance and is specifically excluded from the definition of capital goods vide Sl. No. 2 of the table annexed to Rule 57Q. 3. Shri J.P. Khaitan, ld. Advocate. appearing for the appellant submits that in their declaration filed under the provisions of Rule 57T, they have specifically described the said items as spares of cooling tower which r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y M/s. Paharpur Cooling Tower and meant for cooling tower and not for vapour absorption heat pump. He submits that the Asst. Commissioner has relied upon the earlier two judgments of the Tribunal for holding that since cooling tower is used for the purpose of refrigerating and air-conditioning, the same would be hit by the exclusion clause. Shri Khaitan however submits that the said decisions are not applicable inasmuch as they relate to the period prior to 23-7-96, when the Tribunal, in view of the definition of capital goods given under Rule 57Q at the relevant point of time held that air-conditioning appliances do not have any nexus with the manufacturing activities and as such the same are not covered by the definition of capital goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ading does not find any mention for the purposes of exclusion from the said table. Merely because such cooling tower is further used for running of vapour absorption heat pump falling under heading 84.18, which may be excluded from the definition of capital goods, that will not make spares of cooling tower also hit by the exclusion clause. The appellants have placed on record the invoices showing that the spares are classifiable under heading 84.19 and other tariff headings which are not hit by the exclusion clause. Such invoices so produced by the appellant before the Asstt. Commissioner have not been given any importance by him by observing that the earlier Tribunal s orders have specifically held air-conditioning and refrigerating machin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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