1995 (12) TMI 143

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....rugandi, DR, for the Respondent. [Order per : R. Jayaraman, Member (T)]. -  For the reasons stated in the petition, the petition is allowed and thereafter, with the consent of both the parties, the appeal is taken up for disposal on merits. The issue based in the appeal relates to eligibility to MODVAT Credit in respect of regulators for the ceiling fan, which was claimed as an input us....

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....eering Works v. UOI reported in 1982 (10) E.L.T. 378 (AP) = 1982 ECR 603D have held that regulators are indispensable parts of ceiling fans. Though this decision is rendered in regard to classification of regulators, this decision goes to indicate that regulators are indispensable parts of ceiling fan and in that sense it could be construed to be a component. We also find that the Central Board vi....

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.... E.L.T. 201 (SC). Following these decisions we are to hold that regulators, though externally fitted, are indispensable parts of the ceiling fan irrespective of fan can function without regulator. Fans cannot be [marketed] without regulator at the factory gate. 2. Before parting with this order we would like to observe that in the case of engineering goods, it is not always the position th....