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2006 (6) TMI 7

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..... Dated:- 1-6-2006 - [Order] - The appellants in this case have been denied Modvat credit on split air-conditioners, fluidic finish kit, lamps, saipper pads as capital goods on the ground that they cannot be considered as part cum-components and accessories of capital goods. 2. The learned Advocate for the appellants submits that the air conditioner is used in the furnace control room which is at .....

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..... e Commissioner (Appeals) has denied the Modvat credit on the air-conditioners on the ground that the air- conditioners are excluded from the purview of capital goods as they fall under Heading No. 84.15 and that they are required in the control room for keeping the furnace control room cool at the required temperature and therefore it cannot be said to be used for controlling surrounding temperatu .....

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..... ur v. Sunil Synchem Ltd [1999 (107) E.L.T. 176 (Tribunal)1 in support thereof. 3. As regards fluidic finish kit, it was submitted that Commissioner (Appeals) has denied the Modvat credit on the ground that it is not part of the plant and its specific use has not been indicated. It was submitted that this kit was imported along with plant as part of it and it is required for the inspection of bot .....

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..... r-conditioner is not required for furnace control as the appellant's factory was working since its inception in the year 1997 when there was no such air-conditioner which was installed in the year 1998 only and therefore it cannot be said that the furnace cannot function without split-AC. He also invited reference, to the case of Gujarat Glass Ltd. v. Commissioner of Central Excise, Vadodara on th .....

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