2004 (7) TMI 564

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..... appeal, the revenue has questioned the validity of the impugned order-in-appeal vide which the Commissioner (Appeals) has allowed the Modvat credit in respect of the parts of the air compressors by observing that the same fall under Tariff Heading 8414.80 of the CETA. 2. The learned Counsel has also reiterated this ground before me. 3. On the other hand, the learned JDR has contended that air .....

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..... d being without any substance. The air compressors had been used by the respondents for air-conditioner plat and machinery and not for any special purpose. Clause 2 of the table appended to the above said Rule 57Q clearly enacts that compressors falling under Heading 84.14 and air-conditioner machinery shall stand excluded from the purview of capital goods. Therefore, no Modvat credit in respect o .....

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