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<h1>Panel coolers on CNC machines deemed Capital Goods by Tribunal, Revenue Appeal dismissed.</h1> The Tribunal upheld the Order-in-Appeal, ruling that panel coolers attached to CNC machines qualify as Capital Goods, as they are integral to production ... Modvat on capital goods The Revenue Appeal challenged a portion of the Order-in-Appeal No. 484/98 regarding the eligibility of Modvat credit for panel coolers as 'Capital Goods.' The Tribunal upheld the Order-in-Appeal, stating that panel coolers, when attached to CNC machines to regulate temperature for production, are considered part of the main machinery and qualify as Capital Goods. Previous judgments supported this decision. The Revenue Appeal was dismissed.
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