2001 (10) TMI 1090

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lants 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 is used for measuring wavelength of spectra .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d. 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 circuit breakers for a number of electric cir .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X