2002 (12) TMI 189

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..... facts and circumstances of the case the pre-deposit of duty and penalty is waived for hearing of the appeal. 3. With the consent of both the parties, the appeal is being taken up for hearing. 4. In this case a show cause notice is issued to the appellant for denying the benefit of Modvat credit on Humidification Plant as capital goods. In view of the decision of the Tribunal in the case of C. .....

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..... (P) Ltd., reported in 1997 (89) E.L.T. 84. This view was not approved by the Larger Bench of the Tribunal in the case of Jawahar Mills Ltd. v. Commissioner of Central Excise, Coimbatore, reported in 1999 (108) E.L.T. 47 (Tri.). The Larger Bench of the Tribunal in Para 31, specifically held that the view taken by the Bench in the case of C.C.E., Coimbatore v. Shanmugaraja Spinning Mills (P) Ltd. (s .....

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