1999 (8) TMI 425

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....sp;Cables (2) Auto Rectifier Transformer and Transductor (3) Terminal Boards (4) Charger with Amplifier (5) Annunciator Cards and (6) Bearings (Ball bearing) 2. Heard Ms. Aruna Gupta, ld. DR., who submits that as mentioned in the grounds of appeal, the above items are not directly involved in the production of excisable goods. Neither are the parts and accessories of such goods in view of specific functions of these 6 items. They are also not specifically included in Clause 1(c) and 1(d) of Explanation to Rule 57Q. Furthermore, since the Transformer is a 33KV, therefore this capacity does not exceed 75 KVA which alone are included as capital goods as per Clause 1(d)(vi) of Explanation to Rule ....

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.... terms of voltage alone. Therefore it is evidenced from this piece of evidence that transformer was capable of handling toads upto 25 Mega Voltage Ampere which is many times more than the Kilo Voltage Ampere prescribed in the said notification. The words '33KV' would merely define the maximum voltage which it is capable of handling the load and would not relate to the capacity. Therefore, we are convinced that Modvat credit has been rightly given under Rule 57Q as the said transformer would fall within the ambit of Clause 1(d) (vi) of the Explanation to Rule 57Q of Central Excise Act. We also find that Auto Rectifier and Transductors are integral parts of the transformers. The Rectifier rectifies the Alternating Current into Direct Current.....

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....h cell has to be constantly monitored. This is done by certain systems, which also have short circuit eliminator system. When the reaction in the electrolytic cell becomes too hyper, the short circuit system comes into play automatically switching of the current resulting in levelling of chemical reaction. This ensures the safety of the electrolytic cell. It is necessary that this safety system is independent of any normal power supply and therefore it is connected to a battery bank of 25V DC power supply. This battery bank needs to be maintained at a high level of charging so that even in case of power failure the current is always available to this control system and the safety of the cells is ensured. We find that this system ensuring pr....