COMMISSIONER OF CENTRAL EXCISE Vs. RAM NEEDLE BEARINGS

JUDGEMENT

(1.) HEARD learned counsel for the petitioner -Revenue. No body appeared on behalf of the respondent.

(2.) THE Revenue is aggrieved against the appellate order dated 11.1.2000. passed by the Customs. Excise and Gold (Control) Appellate Tribunal. Eastern Zonal Bench. Culcautta in Appeal No. E -156/98 whereby it has been held that the air conditioners split type falling under heading 8415 were eligible capital goods for the purposes of mod vat credit.

(3.) WE have considered the submission of the learned counsel for the petitioner -Revenue. The respondent claimed modvat benefit on the air conditioners split type classified under heading 8415 of the Central Excise Tariff Act. 1985 in terms of the provisions of Rule 57 -Q. The Rule 57 -Q is as under: