2002 (4) TMI 187

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..... of different vessels in the factory/plant which constitute "plant" for manufacture of excisable goods. (b) Afcoset Electrical Analytical Balance : This is used for measurement of various chemicals and other ingredients and thus is a tool for carrying out the manufacturing operations. (c) Glass Tubes : Glass Tubes are used for noting the levels of purities at various operations of the .....

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..... ired. (h) Lab Heating Mantle : This is used in the laboratory as a tool for ascertaining the quality of the material. (i) Spare Charts : Spare Charts are electronic devices for recording the performance of various machinery in the control panel of the unit. (j) Thermo Tracer :  Thermo Tracers are required for obtaining the apparatus of the manufacturing activity by aut .....

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..... items are eligible capital goods in terms of Rule 57Q to avail Modvat credit or not is an issue to be considered herein. 2. It was argued by the Counsel for the appellants that the above items are component parts of the capital goods and accordingly they are eligible for Modvat credit in terms of Rule 57Q of Central Excise Rules. Shri Narasimha Murthy appearing for the Revenue conceded that item .....

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