2000 (3) TMI 231

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..... ts. [Order per : Gowri Shankar, Member (T)]. In the order impugned in the appeal, the Commissioner (Appeals) has not given a finding as to whether Modvat credit is available or not on tonners, gaskets, respirators, rubber lining on machines, heat pump spares, rubber components, rupture disk and chimney with regard to each of this. The appeal is allowed to this extent and the matter reman .....

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..... tructurals required to keep the machinery in place for providing its support having held not to be capital goods. The contention in this regard is that these are required for the functioning of the machinery which is used to produce or process the goods and therefore these are essential for producing or processing the goods. We are unable to accept the contention of the advocate for the appellant .....

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..... er. 4. We agree that electrical control panels would have to be considered as capital goods. Bus bars, circuit breakers, wires cables which are components of such control panels have themselves been held to be capital goods by the Commissioner. We are unable to see how cell rack figures as an electrical equipment. It is stated that cell rack is used for storing unused membrane cells which is u .....

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