Full Judgment
2. I have heard both sides. Control Panel has already been held to be covered by definition of Capital Goods. Hence, it is eligible to capital goods credit. As regards water storage tank, this is also an item eligible to capital goods credit as it serves the purpose of continuous cooling of glass electrodes to maintain their quality by water circulation from this water tank. As regards M.S. Fabricated Tower Structure, it is brought out from the written submission filed before the Asstt. Commissioner that it is attached on top of the recuperator and the glass tube bundle recuperator is inserted into tower structure and insulated from inside. Tube bundle structures are heated for melting glass in the furnace. Therefore, this item is also covered by the definition of the capital goods under Rule 57Q and hence eligible to capital goods credit. I further note that beyond the mere assertion in the appeal filed before the Tribunal that M.S. Fabricated Tower Structures are not parts of capital goods and hence not covered by Rule 57Q, there is no explanation or substantiation of this contention. In view of the above discussion, I hold that there is no ground to interfere with the order of the Commissioner (Appeals) and accordingly uphold the same and reject the appeal.