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TMI Blog2006 (6) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... idic finish kit, lamps, saipper pads as capital goods on the ground that they cannot be considered as part cum-components and accessories of capital goods. 2. The learned Advocate for the appellants submits that the air conditioner is used in the furnace control room which is attached to the furnace itself. The furnace is where the glass in molten form is made before being released to mould secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re excluded from the purview of capital goods as they fall under Heading No. 84.15 and that they are required in the control room for keeping the furnace control room cool at the required temperature and therefore it cannot be said to be used for controlling surrounding temperature with a view to manufacture final products. It was further observed by the Commissioner (Appeals) that the PLC system ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that Commissioner (Appeals) has denied the Modvat credit on the ground that it is not part of the plant and its specific use has not been indicated. It was submitted that this kit was imported along with plant as part of it and it is required for the inspection of bottles. One of the methods is to pass the air through the bottle to find out leak age in the bottle. The cylinder repair ki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 997 when there was no such air-conditioner which was installed in the year 1998 only and therefore it cannot be said that the furnace cannot function without split-AC. He also invited reference, to the case of Gujarat Glass Ltd. v. Commissioner of Central Excise, Vadodara on the same issue in the appellant' own case where Modvat credit on split air-conditioner has been denied as it w not considere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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