2001 (4) TMI 471

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....the Respondent. [Order]. - This is a Revenue Appeal challenging one portion of the Order-in-Appeal No. 484/98 (M.III), dated 30-11-1998 passed by the Commissioner (Appeals), Chennai. 2. The Commissioner (Appeals) disposed of two order-in-original by passing a common order. The Commissioner in this Appeal has agreed with only a portion of the order, in which the Commissioner (Appeals)....

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....t. 3. I have heard the ld. DR, Shri S. Kannan, and the ld. Counsel, Shri R. Raghavan and have considered the various submissions made by them. I am unable to agree with the Revenue's contention that panel cooler which is attached to the CNC machine, to maintain its atmosphere is not required to be treated as capital goods. The assessee in their reply dated 27-8-1996 have clearly asserted t....

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....e temperature control is basic necessity for its functioning to produce final product. So long as the panel cooler is a part of CNC machine and functions along with the machine, it has to be treated as part of the main machinery itself. The main machine can function by regulating its temperature for the purpose of production of final product. In a similar situation, the Tribunal has held that so l....