1997 (9) TMI 282

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.... This Appeal is directed against the order dated 28-2-1996 passed by the Commissioner (Appeals). The issue that falls for determination relates to admissibility or otherwise of Modvat credit on cable fault locator, 250 KVA transformer, insulated wires and cables and control panels. Commissioner (Appeals) held that these electrical goods testing equipment used for high voltage current and to locate....

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....case of C.C.E., Meerut v. Nova Udyog Ltd. reported in 1996 (88) E.L.T. 532 (T). In the case of Geep Industrial Syndicate Ltd. v. C.C.E., Allahabad - 1996 (88) E.L.T. 753 the Tribunal held that electrically heated muffle furnace used for testing quality of raw material whereas inputs ampere meter, volt meter, and vacuum pump for measuring and testing are essential in completion and manufacture of d....