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<h1>Production planning on computers not eligible for Modvat credit under Rule 57Q</h1> The appeal was dismissed as the Tribunal held that using computers for production planning of excisable goods does not qualify for Modvat credit under ... Modvat on capital goods - Computer The appeal questioned whether Modvat credit on computers for production planning of excisable goods is allowed under Rule 57Q. The Tribunal ruled that using computers for scheduling production does not qualify as capital goods under Rule 57Q as it lacks nexus with the manufacturing process. The appeal was dismissed.
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