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1998 (2) TMI 187 - CEGAT, NEW DELHIExtract: .......t in the finished product. Furthermore, the Tribunal has already held that humidification plant though helps in maintaining certain level of humidity, it cannot be considered equipment and eligible capital goods. Following the ratio, we hold that this item is not eligible for Modvat credit. Accordingly this appeal is disposed of in the above terms.
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