2001 (12) TMI 595

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....rd Smt. Radha Arun for the Revenue. The issue relates to Modvat credit on weighing machine and PVC mist eliminator. The finding portion of the Commissioner with reference to these items is in Paras 4 and 5 of this Order which is as under :- "4. I have examined the contention of the appellant and the findings of the Assistant Commissioner with regard to admissibility of Modvat credit on the w....

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....l the humidity and moisture in the plant area to ensure the manufacture of the finished product without any hindrance with quality. This fact has also been admitted by the Assistant Commissioner in his findings at Para 5. When humidifier is treated as a part of the capital goods covered under Rule 57Q, this item viz. PVC Mist eliminator which is a part/accessory to humidifier under no circumstance....