2005 (12) TMI 488

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....njay Kumar, JDR, for the Respondent. [Order]. - This appeal is directed against Order-in-Appeal dated 18-3-2004 wherein Modvat Credit is denied to the appellants. 2. The relevant facts that arise for consideration are that the appellants are manufacturers of steam turbine. The appellants had declared Acs control panel, Bus bar trunking and interconnecting cable as accessories and com....

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....m in respect of control panel and interconnecting cable. He submits that these are not accessories but component parts. 4. Learned D.R. on the other hand submits that the appellants themselves   have declared the interconnecting control cable as accessories and as such they are not eligible for Modvat credit as its their own contention that the items are accessories. In respect o....

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....ed turbine for generation of electricity would be defeated, if such electricity is not distributed. Hence, to my mind interconnecting cable would be a component of turbine. 6. As regards the second issue i.e. control panel, I find that the said item is used for controlling activity of the turbine such as vibration, overheating and maintaining temperature of the turbine. These activities de....