2000 (5) TMI 94

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..... ideration, the claim for Modvat credit on compressor and other parts of air conditioning plant, weighing machine, electrical transformer, and other parts. This is being challenged in this appeal. 2. The Assistant Commissioner had denied the claim on the ground that the goods were not used for producing or processing any goods or bringing about any change in any substance. This is the reasoning c .....

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..... incorrect. 3. The contention that clause (a) of the explanation below rule 57Q(1) specifically excluded compressors and other goods used for refrigeration and air conditioning equipment is no answer. The Tribunal has understood clause (a) under explanation 1 to include not only goods directly employed for producing or processing any goods but those without which such production or processing can .....

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