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TMI Blog1998 (4) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment the issue involved is whether dryer with prefilter and postfilter erected in photoreceptor room is capital goods or not under Rule 57Q of the Central Excise Rules. 2. Arguing on behalf of the Revenue the ld. DR refers to the decision in the case of CCE, Coimbatore v. Shanmuga Raja Spinning Weaving Mills Ltd. reported in 1997 (89) E.L.T. 848 and submits that the issue regarding restricte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the learned JDR in the case of Shanmuga Raja Spinning Mills Pvt. Ltd. referred (supra) holding humidification plant as not covered by the definition of capital goods is in the facts and circumstances of that case as it was found in that case that the creation of atmosphere by the humidification plant was not having any nexus for bringing about any change in the substance of the goods. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th prefilter is also part of the Air handling units and as such it is eligible for the capital goods credit. He also mentioned that this decision has been followed by the Tribunal in the case of Birla VXL Ltd. v. CCE, Chandigarh reported in 1998 (99) E.L.T. 452 and he relied upon another decision in their own case as per Order No. A/230/98-NB [1998 (102) E.L.T. 566 (Tribunal) in which the capital ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... completing the process of coating which is integral process of manufacture of final product and as such is covered by the definition of the capital goods. The Respondent has explained that unless the Air in the Thermohygrograph room is clarified and clean, the process of coating which is magnetic in nature cannot be completed and as such the air handling units dryer with filter, which is essentia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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