2007 (6) TMI 82

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....GP-II/2006, dated 5-4-2006. 2. Considered the submissions made by both sides and perused the cords. 3. The issue involved in this case is regarding the denial of Modvat credit to the respondents in respect of aluminium sheet purchased by them used for manufacturing of "ducts", which are required for plant. It is undisputed that aluminium sheets were received and used by the factory of the re....

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....ducts to the place where cold air is required in the manufacturing process. Thus the ducts are nothing but part/component of Humidification plant. The Hon'ble Tribunal in the case of CCE, Chandigarh v. Gujarat Ambuja Cement Ltd. - 2005 (115) E.L.T. 579 (Tribunal) allowed the Modvat credit on aluminium rolled sheets used as insulating material in the electro static precipitators. Applying the....