2005 (6) TMI 435

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..... t. [Order per : Jyoti Balasundaram, Vice-President]. The Revenue challenges the order of the Commissioner (Appeals), who has held that the respondents herein are eligible to capital goods credit under Rule 57Q of the Central Excise Rules on (a) Decofoam, (b) Air Handling Unit, (c) Dust Collector, (d) Liquid Chiller etc. 2.We have heard both sides. We find that Decofoam and Air Handlin .....

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..... humidity and chilled water is also used in exchangers for process water supply. The objection of the Revenue is to the extension of credit on these items is for the reason that in the case of Shanmugaraja Spinning Mills Pvt. Ltd. v. CCE, Coimbatore and CCE, Coimbatore v. Titan Industries Ltd., the Tribunal had held that Humidification Plant, Air Conditioners required to provide certain desired env .....

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..... ed upon by them are no longer good law in the light of the Larger Bench decision in the case of Jawahar Mills Ltd. v. Commissioner of Central Excise, Coimbatore - 1999 (108) E.L.T. 47, which has been upheld by the Apex Court and for the reason that the goods falling under sub-heading 84.18 (under which heading liquid chiller falls) was excluded from the coverage of credit as capital goods only fro .....

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