https://www.taxtmi.com/caselaws?id=93052 Equipment used only for dehumidification of air in the plant does not qualify as capital goods under Rule 57Q because the definition is restrictive and requires a direct nexus with production or processing in manufacture. Goods that merely control humidity or temperature do not participate in the manufacturing stream or bring about any change in the substance of the final product. On that principle, the CEL Deck cooling pad 7090 with distributor was outside the scope of capital goods, and Modvat credit was not admissible. en-us Mon, 25 Oct 1999 00:00:00 +0530 Mon, 07 Nov 2011 18:51:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93052 Equipment used only for dehumidification of air in the plant does not qualify as capital goods under Rule 57Q because the definition is restrictive and requires a direct nexus with production or processing in manufacture. Goods that merely control humidity or temperature do not participate in the manufacturing stream or bring about any change in the substance of the final product. On that principle, the CEL Deck cooling pad 7090 with distributor was outside the scope of capital goods, and Modvat credit was not admissible. Case-Laws Central Excise Mon, 25 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93052