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TMI Blog2005 (10) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... Order]. - There are three issues relating to denial of modvat in the subject appeal. (i) Rs. 5,810.92 was denied to the appellant as certain deficiencies in dealer's invoice were found. (ii) Rs. 1,067.75 was denied in respect of testing and measuring equipment as they were received by them in February 1995 but credit was taken in August 1995 afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoices issued by the dealer. Hence, the credit on such invoices are not eligible for Modvat credit. I disallow the credit of Rs. 5,810.92". 3. In respect of (iii) above, the learned Advocate has brought forward an order of Tribunal in the case of CCE, Jaipur v. Sunil Synchem Ltd. - 1999 (107) E.L.T. 176 (T), which holds that air-conditioning plant being essential for completion of process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and use of these goods. 5. After examining the records and hearing both sides I am of the view that in respect of item (i) above, it is necessary that the concerned adjudicating authority go through those invoices produced before us (in which duty amount as well as quantity of the goods have been clearly mentioned) and after necessary verification and affording an opportunity to the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e definition of capital goods under Rule 57Q of Central Excise Rules w.e.f. 16-3-1995 and that there is no logic to deny the modvat benefit to such goods prior to this date. In the circumstances, I do not see any reason why such benefit could not be extended to the Appellant's testing and measuring equipment as well. In view of the above, I allow modvat facility to this item. In the result, the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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