2005 (12) TMI 488

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..... ted against Order-in-Appeal dated 18-3-2004 wherein Modvat Credit is denied to the appellants. 2. The relevant facts that arise for consideration are that the appellants are manufacturers of steam turbine. The appellants had declared Acs control panel, Bus bar trunking and interconnecting cable as accessories and components for their final product. They availed Modvat Credit of the duty paid on .....

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..... t component parts. 4. Learned D.R. on the other hand submits that the appellants themselves have declared the interconnecting control cable as accessories and as such they are not eligible for Modvat credit as its their own contention that the items are accessories. In respect of control panel he submits that turbine which is installed can work without interconnecting cable. Hence, both the it .....

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..... connecting cable would be a component of turbine. 6. As regards the second issue i.e. control panel, I find that the said item is used for controlling activity of the turbine such as vibration, overheating and maintaining temperature of the turbine. These activities definitely control functioning of turbine, as due to overheating, the turbine may break down. These panels are the requirement for .....

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