https://www.taxtmi.com/caselaws?id=92697 Parts of a humidification plant used in the spinning section were treated as capital goods for Modvat credit because maintaining the required humidity was essential to yarn manufacture and had a direct functional nexus with production. Decisions on air-conditioners and refrigeration equipment were distinguished as involving different goods, and an earlier humidification-plant ruling was distinguished on the facts because credit there had been taken before the relevant notification dates. On these facts, the humidification plant and its parts were regarded as essential equipment connected with manufacture, making Modvat credit admissible under Rule 57Q. en-us Wed, 07 Jul 1999 00:00:00 +0530 Fri, 04 Nov 2011 14:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92697 Parts of a humidification plant used in the spinning section were treated as capital goods for Modvat credit because maintaining the required humidity was essential to yarn manufacture and had a direct functional nexus with production. Decisions on air-conditioners and refrigeration equipment were distinguished as involving different goods, and an earlier humidification-plant ruling was distinguished on the facts because credit there had been taken before the relevant notification dates. On these facts, the humidification plant and its parts were regarded as essential equipment connected with manufacture, making Modvat credit admissible under Rule 57Q. Case-Laws Central Excise Wed, 07 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92697