1998 (2) TMI 187

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....i S. Sridhar, C.A., for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. -  Whether the following items are eligible items for the purpose of Modvat credit under Rule 57Q of the Central Excise Rules is the issue to be considered in this appeal : (a) Wires and Cables (b) Fork Lifts (c) Air conditioners used in Control building. 2. Heard both si....

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.... plants though helps in maintaining certain level of humidity to get the yarn of a particular quality but that by itself does not mean that it can be considered equipment for production, process or bringing about any change in the substance, hence not eligible to Modvat credit. It was the contention of the assessee that the situation in this case is different since the air-conditioners are fitted ....