Have a customer that had a panel fire in an old ITE panel 100 amps, so I need to change it out. The panel is in one hell of a location. It is in the eat in kitchen and it is at the most eight inches off the floor. This is the orginal panel to the home from the seventies. Is there a height requirement for the planel I do not want to put it back that low but the homeowner wants it there. I need to show her that the code requires it higher.

I don't think you'll be able to show the customer a code requirement for a panel's minimum height, only maximum.