1998 (2) TMI 187

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..... nts. [Order per : G.A. Brahma Deva, Member (J)]. -  Whether the following items are eligible items for the purpose of Modvat credit under Rule 57Q of the Central Excise Rules is the issue to be considered in this appeal : (a) Wires and Cables (b) Fork Lifts (c) Air conditioners used in Control building. 2. Heard both sides. It was the contention of the assessee that .....

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..... l of humidity to get the yarn of a particular quality but that by itself does not mean that it can be considered equipment for production, process or bringing about any change in the substance, hence not eligible to Modvat credit. It was the contention of the assessee that the situation in this case is different since the air-conditioners are fitted in Control Panel Room used in the production and .....

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..... m was used and has taken part in the finished product. Furthermore, the Tribunal has already held that humidification plant though helps in maintaining certain level of humidity, it cannot be considered equipment and eligible capital goods. Following the ratio, we hold that this item is not eligible for Modvat credit. Accordingly this appeal is disposed of in the above terms.
Case laws, Decisi .....

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