2012 (11) TMI 435

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..... Shri S. Mishra, Addl. Commissioner, for the Respondent. [Order]. - Heard both sides. 2. The Appellant filed this Appeal against the Order-in-Appeal No. 04/KOL- III/2011 dated 12-1-2011, whereby the Commissioner (Appeals) had upheld the lower Adjudicating Authority's Order. 3. The Appellant is engaged in the manufacture of batteries falling under Chapter 85.07 of Central ....

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.... producing or processing of any goods or for bringing about any change in any substance for manufacture of final product, would be 'capital goods' and therefore, would qualify for availing Credit. They also placed reliance on Board's Circular No. B/4/7/2000-TRU, dated 3-4-2000, which specifically states that even air- conditioners, refrigerating equipment and computers (not utilized in the office ....

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....urn, an essential component of a Machinery with which it is functioning and in true sense, its essentiality to the Machine may be compared with that of 'blood' with 'human body'. Even in case of its partial shortage, the 'Hydraulic Machine' will stop functioning. 'Hadilin' is used in 'Hadi Die Casting Machine' (falling under Chapter 8442 50 10) as lubricant. It is required to cool the product and ....