1997 (1) TMI 328

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..... 20-1-1997 - Shri Gowri Shankar, J. REPRESENTED BY : Shri R.K. Talajia, JDR, for the Appellant. Shri S.N. Sejpal, Advocate, for the Respondent. [Order]. Appeal is against the order .....

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..... t it is not disputed that air compressor was part of the assessee s plant for producing electric batteries. It would, therefore be a component of a plant and hence entitled for Modvat credit under sub .....

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