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TMI Blog2007 (5) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... 79/2007 - Dated:- 4-5-2007 - [Order per] - After examining the records and hearing both sides, I note that the short question arising for consideration in this case is whether Modvat credit on split air-conditioner procured by the respondents in October 1995 and used for maintaining control panel, etc. in their Mill House in proper atmosphere is admissible to them under Rule 57Q of the erstwhil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rature and humidity during the manufacture of drugs were held to be ineligible for Modvat credit under Rule 57Q]. (iv) CCE, Coimbatore v. Titan Industries Ltd. - 1997 (96) E.L.T. 398 (Tribunal) [whwrein air-conditioners which were used to provide a desired environment for manufacture goods were held to be not eligible for Modvat credit under Rule 57Q]. Learned SDR, reiterating one of the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Shriram Needle Bearing Industries Ltd. v. CCE - 2000 (123) E.L.T. 1119 (Tribunal). Learned counsel has also claimed support from the decision in Hindustan National Glass and Industries Ltd. v. CCE, New Delhi - 2002 (150) E.L.T. 570 (Tri.- Del.), wherein the decision in Shriram Needle Bearing Industries (supra) was followed and capital goods credit allowed in respect of air ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the above question be decided in the light of the Larger Bench decision in Jawahar Mills' case (supra). It was the Larger Bench decision in Jawahar Mills' (supra) that was affirmed by the Apex Court in the judgment reported in 2001 (132) E.L.T. 3 (S.C.). According to the appellant, the case of Jawahar Mills Ltd. (supra) decided by the apex court [2001 (132) E.L.T. 3] is disting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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