9911796707
TMI Blog1999 (7) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... er-in-Appeal No. 209/98-(Mdu), dated 30-11-1998 passed by the Commissioner (Appeals), wherein the Order-in-Original No. 12/97, dated 3-2-1997 passed by the Assistant Commissioner of Central Excise has been upheld relying on the decision of the Southern Regional Bench of the Tribunal in the case of Shanmugaraja Spinning Mills Pvt. Ltd. as reported in 1997 (98) E.L.T. 84 (T) wherein it has been held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the credit on parts of humidification plant was taken on 28-6-1996 and 10-7-1996 i.e. much after the issue of notification by the Government subsequently which allows humidification plant to be capital goods. Therefore, the case law relied upon by the department stands distinguished on facts. He further submits that even otherwise, the Tribunal in the case of C.C.E. v. Malnad Alloy Castings Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istinguished to the facts of this case due to the following reasons :- (a) case-laws with respect to use of air-conditioners for maintaining required environment of temperature and humidification are different from the facts of this case as the items involved here are parts of humidification plant and not air-conditioner or refrigeration equipment and humidification plant cannot control the temp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocess. This nexus is actually an essential required environment. There is nothing optional in it. I therefore, find that on the merits of the case, since the humidification plant (and therefore its parts to maintain it) are an essential equipment of capital goods required for the manufacture of finer count yarns, (higher count yarns), therefore, they would be eligible as capital goods under Rule 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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