1999 (9) TMI 256

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...., for the Respondents. [Order]. -  This appeal arises out of and is directed against the Order-in-Appeal passed by the Commissioner (Appeals), Ghaziabad. 2. The dispute is in respect of the following items :- 1. MOD-30 Spares. 2. Ultrasonic Cleaning System. 3. Metallic Bellows. 4. PLC Control Panel. Whether above four items are eligible Capital....

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.... but control panel is directly covered by the Larger Bench decision of the Tribunal in the case of Jawahar Mills Ltd., reported in 1999 (108) E.L.T. 47. He submits that not only they control the temperature but without adopting the system by way of control, the process of manufacture could not take place and since it is incidental to the manufacturing process Modvat credit as such cannot be denied....