1999 (9) TMI 256

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..... of and is directed against the Order-in-Appeal passed by the Commissioner (Appeals), Ghaziabad. 2. The dispute is in respect of the following items :- 1. MOD-30 Spares. 2. Ultrasonic Cleaning System. 3. Metallic Bellows. 4. PLC Control Panel. Whether above four items are eligible Capital goods in terms of Rule 57Q to avail Modvat credit is an issue to be considered in this case. The Co .....

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..... Ltd., reported in 1999 (108) E.L.T. 47. He submits that not only they control the temperature but without adopting the system by way of control, the process of manufacture could not take place and since it is incidental to the manufacturing process Modvat credit as such cannot be denied. Similar position is with reference to the Ultrasonic Cleaning System and Metallic Bellows which are used not o .....

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