2007 (12) TMI 70

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ecified items - impugned item is an accessory to the humidification plant, as it is used to enhance its efficiency – as per rule 2 accessories to CG are also eligible for CG credit - Humidification plant is an item of specified CG so credit allowed - E/610/2007 - 1459/2007 - Dated:- 7-12-2007 - Shri P. Karthikeyan, Member (T) [Order]. - 1. After hearing both sides on the stay petition, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ods resin bonded material as insulation material in the humidification plant of the factory for bonding the roof of the plant in Auto Coner department in order to avoid heat radiation and to maintain relative humidity in the department". He submits that as per this finding the impugned item is an accessory to the humidification plant, a specified item of capital goods. 3. The ld. SDR reiterate .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X