2006 (7) TMI 84

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....ed in the common grounds of appeals as follows :- 1.             Aquachem 2.             Carbon tetra chloride 3.             Tricholoethylene 4.             Activated aluminium grade 5.             Industrial cylinder valves 6.             Teflon tape 7.             Red oxide paint 8.      ....

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....uced voltage starter for 3000HP motor 27.          Stator for 3000HP/500HP motor expanded oil filter 28.          Control panel for 3000HP/75T 29.          Motor control for 3000HP 30.          1000KV switch board primary secondary voltage 31.          Rotor 3000HP/500HP motor 32.          Motor mounts for 300HP motor. 33.          Motor control for 6000HP 34.          Storage ta....

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....ce. They are neither capital goods nor inputs qualifying for credit. Therefore, the appeals to disallow credit for these items deserve to be allowed. As regards item No. 6 of the list 'Inputs', 'Teflon tape' in the grounds of appeal, it is seen that the same had been decided to be ineligible for modvat credit in the impugned order itself. 4.The function of each of the disputed capital goods is discussed below :- (i)            Industrial cylinder valves :- These are spares of pipes and machinery that regulate movement of materials. (ii)           Heat Exchanger :- It is used to cool the compressed air during the process of manufacture....