2007 (6) TMI 82

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in the manufacture ducts which required for the humidification plant - Held that revenue contention was justified and allowed credit
[Order per] - This appeal is directed against the Order-in-Appeal No. SVS/a50/NGP-II/2006, dated 5-4-2006. 2. Considered the submissions made by both sides and perused the cords. 3. The issue involved in this case is regarding the denial of Modvat credit to the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... It essentially comprises of a unit which generates cold air which is also machinery to be used in the spinning plant for achieving uniformity in quality of yarn manufactured. The cold air is circulated through ducts to the place where cold air is required in the manufacturing process. Thus the ducts are nothing but part/component of Humidification plant. The Hon'ble Tribunal in the case of CCE, C .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X