2008 (9) TMI 383

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..... inion :- "Was the Tribunal justified in ignoring the fact that the humidification plant falling under chapter heading 84.15.00 of the schedule to Central Excise Tariff Act, 1985 was specifically excluded from the definition of the capital goods under Rule 57Q of the Central Excise Rules, 1944 (as applicable at relevant time) and allowing Modvat credit on the same inspite of this exclusion?" 2. .....

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..... 8422.10, 84,24, 84.29 to 84.37, 84.40, 84.50, 84.52, 84.69 to 84.73, 84.76, 84.78, expansion valves and solenoid valves falling under sub-heading No. 8481.10 of a kind used for refrigerating and air conditioning appliances and machinery);" 4. It is contended by Shri Sandeep Sharma, learned Assistant Solicitor General that a humidification plant is akin to refrigerating and air-conditioning plant .....

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..... ioning plants are covered under sub-head 84.15. However, it is apparent that a humidification plant does not fall under this sub-heading. In a humidification plant there is no control of temperature and only the humidity is controlled. The essence of an air-conditioning plant is that the temperature is controlled. It is thus apparent that a humidification plant does not fall within the ambit of ai .....

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