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2001 (12) TMI 595 - AT - Central ExciseExtract: .......tion to deny the Modvat credit. Issue with reference to PVC mist eliminator also as per the finding given by the Commissioner (Appeals), is a part/accessory to humidifier and since humidifier was treated as capital goods, there was no justification to deny the Modvat credit. In these circumstances appeal filed by the Department is hereby dismissed.
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