2001 (10) TMI 1090

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..... for the Respondent. [Order]. - The appellants herein are aggrieved by denial of Modvat credit on three items namely spectrometer, transformer and electric control panel. The first item is in the nature of measuring instrument and the other two are electrical goods for generation and control of electricity. 2. I heard Shri George, learned DR and perused the records. 3. Spectrometer i .....

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..... ndividual machines the transformers are used. Therefore the appellant's claim that the transformer is used for producing or processing excisable goods is correct and their view is supported by the decision of Larger Bench of the Tribunal in the case of Jawahar Mills v. CCE, 1999 (108) E.L.T. 47. 5. As regards the electric control panel these are equipment which contain switches, fuses and ci .....

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