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2001 (7) TMI 1240

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....1<br> E-504/2000 - A-564/KOL/2001<br>Central Excise<br>Smt. Archana Wadhwa, J. REPRESENTED BY : Shri V.K. Chaturvedi, SDR, for the Appellant. Shri B.N. Chattopadhyay, Consultant, for the Respondent.....

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....sioner (Appeals) observed that panels are meant for regulating the supply of electric current at particular ampere and voltage and being components of T.A. Set, generating set are capital goods. Merel....

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