2005 (1) TMI 250

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s whether the Modvat credit of duty paid on Humidification plant is available to M/s. Gontermann Peipers (I) Ltd. 2. We heard Shri O.P. Arora, learned SDR, and Shri K.K. Anand, learned Advocate. The Respondent manufacture textile yarn including cotton yarn. They have imported humidification plant in parts and its components for creating the desired level of humidity for producing good quality co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ) E.L.T. 47 (Tri.). The main contention of the Revenue is that the imported goods fall under Tariff Heading 84.15 which was specifically excluded from the purview of capital goods given in the table below Rule 57Q of the Central Excise Rules, 1944. There is no force in this contention of the Revenue. It is not disputed by the Revenue that the assessment of the impugned goods was made by the Custom .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X