https://www.taxtmi.com/caselaws?id=48320 A humidification plant was held not to fall within the exclusion for air-conditioning machinery under Heading 84.15 for purposes of Rule 57Q of the Central Excise Rules, 1944, because it regulates humidity only and does not control temperature. Since the tariff description of air-conditioning machinery covers appliances that change both temperature and humidity, the plant was not treated as an air-conditioning machine. As a result, it remained eligible as capital goods and Modvat credit was admissible. en-us Wed, 24 Sep 2008 00:00:00 +0530 Tue, 03 Aug 2010 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48320 A humidification plant was held not to fall within the exclusion for air-conditioning machinery under Heading 84.15 for purposes of Rule 57Q of the Central Excise Rules, 1944, because it regulates humidity only and does not control temperature. Since the tariff description of air-conditioning machinery covers appliances that change both temperature and humidity, the plant was not treated as an air-conditioning machine. As a result, it remained eligible as capital goods and Modvat credit was admissible. Case-Laws Central Excise Wed, 24 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48320