9911796707
TMI Blog2003 (4) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... ue is directed against Order-in-Appeal No. 161/98 (M-I) dated 7-9-98 by which the ld. Commissioner has allowed the Modvat credit on air-conditioning, air-cooling unit which are used for the control room where controls for all the systems are fixed. The duty involved for the air-conditioning unit is to the extent of Rs. 1,50,000/-. 2. Aggrieved by the above order, revenue has come in appeal on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the definition of Rule 57Q. They therefore submitted that the ratio of the above judgment rendered by the Tribunal is squarely applicable to the facts of this case. 3. DR Shri P. Devaladu has reiterated the ground mentioned in the appeal memorandum and has submitted that the portion of the Order-in-Appeal No. 161/98 (M-I) dated 7-9-98 wherein Modvat credit has been allowed on air-conditioning un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered by the CEGAT judgment rendered by the Larger Bench consisting of 5 Members in the matter of Jawahar Mills Ltd. v. CCE, Coimbatore as reported in 1999 (108) E.L.T. 47 (T) which had dissented the judgment rendered by the Tribunal, SRB, Madras in the case of CCE, Coimbatore v. Titan Industries Ltd. (supra) which had not allowed Modvat credit. Therefore the ratio of that judgment has become a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit is eligible on such air-conditioning unit which are installed in the factory. It is not the department s case that such an air-conditioning unit were used in the office and therefore Modvat credit on such air-conditioning unit cannot be denied, therefore, do not find any infirmity in the order passed by the ld. Commissioner (Appeals) and the same is confirmed by rejecting the appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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