2005 (1) TMI 250

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..... this appeal, filed by Revenue is whether the Modvat credit of duty paid on Humidification plant is available to M/s. Gontermann Peipers (I) Ltd. 2. We heard Shri O.P. Arora, learned SDR, and Shri K.K. Anand, learned Advocate. The Respondent manufacture textile yarn including cotton yarn. They have imported humidification plant in parts and its components for creating the desired level of humidit .....

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..... ar Mills Ltd. v. CCE, 1999 (108) E.L.T. 47 (Tri.). The main contention of the Revenue is that the imported goods fall under Tariff Heading 84.15 which was specifically excluded from the purview of capital goods given in the table below Rule 57Q of the Central Excise Rules, 1944. There is no force in this contention of the Revenue. It is not disputed by the Revenue that the assessment of the impugn .....

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