TaxTMI 
TaxTMI 
1999 (8) TMI 515
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....has been denied are as under :- S. No. Description of goods Appeal No (1) Air Conditioners Equipment 1365/97 (2) Chilling Machine, Equipment 1365/97 & 1366/97 (3) Vacuum Cleaner 1365/97 & 1370/97 (4) Control Panel 1366/97 (5) Impeller for chilling machine 1366/97 (6) Chilled Water Coil 1367/97 (7) Centrifugal Compressors 1367/97 (8) PVC fill sheet (for cooling tower) - do - & 1969/97 (9) Copper Wire (for winding machine) - do - (10) Hydroblock of Hot water Boiler 1368/97 (11) Pressure Gauge 1368/97 (12) Air Filter - do - & 1369/97 & 1370/97 (13) Solenoid Valve Spool with 240 AC Coil - do - (14) Spares for Air Compressors - do - & 1369/97 (15) Set up exhaust drive unit including Motor 1369/97 ....
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.... plant in the assessee's manufacturing activity. Is it a tool of his manufacturing activity with which he manufactures the goods. If the answer is in the affirmative then it is a plant and held that machinery, machine plant, appliances etc. used for producing or processing of any goods or for bringing about any change in substances for manufacturing of final products are capital goods. Ld. Counsel submits that Air Conditioning equipment and spares for chilling machine are covered by the decision of this Tribunal in the case of Siel Sugar v. C.C.E., Meerut reported in 1998 (99) E.L.T. 54 (Tribunal) = 1998 (74) ECR 669 (Tribunal). She submits that Control Panel, Air Compressors, Chilled Water coil, Copper wire used for winding machines, D.C. ....
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....m is a measuring instrument and therefore, it was argued that it was covered by the decision of this Tribunal in the case of Collector, Central Excise v. M.M. Forgings reported in 1997 (89) E.L.T. 617 (Tribunal) = 1996 (67) ECR 93. It was argued that Centrifugal Compressors are parts of the Air Conditioning plant and since Air Conditioning equipment is plant and machinery for the purpose of Rule 57Q, therefore, parts of these machines will be eligible for Modvat credit in terms of the explanation under Rule 57Q. PVC fill sheet is placed in the cooling tower to prevent loss of heat. Therefore, it is a part of cooling tower. Since cooling tower is a machine for the purpose of Modvat credit, PVC fill sheet will be eligible for Modvat credit as....
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....rly, steton is a part of machine. Plate heat exchange is a part of the heat exchange plant and therefore, they are parts of machines and machines have been held eligible for Modvat credit as capital goods under Rule 57Q. Therefore, parts thereof shall also be eligible for the benefit of Modvat credit. 7. Shri Sathnam Singh, ld. SDR appearing for the Respondent Commissioner submits that, we have to examine each and every item under the provisions of Rule 57Q, as they were before 16-3-1995. He submits that in Rule 57Q, the provision was inserted where under it was specifically mentioned that Modvat credit will not be admissible to such items as had been now included in terms of Notification No. 11/95, dated 16-3-1995. He submits that mo....