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2007 (12) TMI 70 - AT - Central ExciseCapital goods resin bonded insulation material received for use in the humidification plant of the factory for bonding its roof – credit denied on the ground that goods didn’t fall u/r 2 (CCR), nor it was a spare part, component or accessory of the specified 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
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