1997 (10) TMI 251

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.... Advocate, for the Respondent. [Order per : V.P. Gulati, Vice President] . -  The issue in the appeal relates to grant of Modvat credit in respect of I.D. Blower & Economiser Coil. The function of the I.D. Blower as set out in para - 7 in the impugned order and that of the Economiser Coil is as under :- "(a) I.D. Blowers : These items are fitted with boilers and used for supply of ad....

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.... the boilers and used for supply of adequate quantity of air required for efficient and complete combustion of the boiler fuel. (b) Economiser Coil : This is used to recover heat energy from flue gas and to pass it on to feed water. Further the goods in question are not spares or components or accessories of any machine/machinery and they do not bear any influence over the explanation 1(b....