1999 (7) TMI 267

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....peal against the Order-in-Appeal No. 209/98-(Mdu), dated 30-11-1998 passed by the Commissioner (Appeals), wherein the Order-in-Original No. 12/97, dated 3-2-1997 passed by the Assistant Commissioner of Central Excise has been upheld relying on the decision of the Southern Regional Bench of the Tribunal in the case of Shanmugaraja Spinning Mills Pvt. Ltd. as reported in 1997 (98) E.L.T. 84 (T) wher....

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.... case, inasmuch as that here the credit on parts of humidification plant was taken on 28-6-1996 and 10-7-1996 i.e. much after the issue of notification by the Government subsequently which allows humidification plant to be capital goods. Therefore, the case law relied upon by the department stands distinguished on facts. He further submits that even otherwise, the Tribunal in the case of C.C.E. v.....

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....se laws cited by the revenue stand distinguished to the facts of this case due to the following reasons :- (a) case-laws with respect to use of air-conditioners for maintaining required environment of temperature and humidification are different from the facts of this case as the items involved here are parts of humidification plant and not air-conditioner or refrigeration equipment and humi....