2005 (2) TMI 223

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..... r (J) (Oral)]. - These appeals of the Revenue are directed against an order of the Commissioner (Appeals) allowing Modvat credit on certain capital goods to the respondents for the months of Sept. and Dec., 1995. 2. We have heard ld. JDR, who has reiterated the grounds of the appeals. Ld. Consultant has argued in defence of the impugned order. He has submitted that the issues raised by the Revenu .....

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..... manufacture of cotton yarn in the respondent's factory as relative humidity had to be maintained for the said purpose. Maintenance of correct level of humidity was an essential requirement for the manufacture of yarn. This fact, we note, has not been rebutted by the appellant. In the circumstances, we are unable to accept the appellant's contention that Humidification Plant and parts thereof had n .....

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..... it to the respondents in respect of Hydraulic Scissors Table which was used for lifting, handling and loading of goods in the respondent's factory. We find that this item was used as material-handling equipment. Material-handling equipments used within the factory were a part of the plant and machinery and hence eligible for capital goods credit under Rule 57Q as rightly held by ld. Commissioner ( .....

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