2008 (9) TMI 383

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....rred to this Court by the learned Tribunal for its opinion :- "Was the Tribunal justified in ignoring the fact that the humidification plant falling under chapter heading 84.15.00 of the schedule to Central Excise Tariff Act, 1985 was specifically excluded from the definition of the capital goods under Rule 57Q of the Central Excise Rules, 1944 (as applicable at relevant time) and allowing Modvat....

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....inery, heading or sub-heading Nos. 84.15, 84.18, 8422.10, 84,24, 84.29 to 84.37, 84.40, 84.50, 84.52, 84.69 to 84.73, 84.76, 84.78, expansion valves and solenoid valves falling under sub-heading No. 8481.10 of a kind used for refrigerating and air conditioning appliances and machinery);" 4. It is contended by Shri Sandeep Sharma, learned Assistant Solicitor General that a humidification plant is ....