TMI Blog1998 (3) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... ed:- 9-3-1998 - Shri Shiben K. Dhar, J. REPRESENTED BY : Shri Sanjiv Srivastav, JDR, for the Appellant. Shri Asif Khan, Asstt. Manager, for the Respondents. [Order]. Modvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in Air Handling Unit for bringing down the temperature in coating room is covered under the definition of capital goods. The Tribunal relied upon among others Industrial Machinery Manufacturers Pv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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