https://www.taxtmi.com/caselaws?id=93598 Computers used only for planning and scheduling production, without controlling machinery, altering the goods, or testing finished products, lacked the real nexus with manufacture required for Modvat credit under Rule 57Q. Their function was treated as office-related rather than as apparatus used in or in relation to production, and later specific inclusion or exclusion of computers was read as clarifying the legislative intent for the disputed period. Modvat credit was therefore not allowable. en-us Tue, 23 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 15:58:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93598 Computers used only for planning and scheduling production, without controlling machinery, altering the goods, or testing finished products, lacked the real nexus with manufacture required for Modvat credit under Rule 57Q. Their function was treated as office-related rather than as apparatus used in or in relation to production, and later specific inclusion or exclusion of computers was read as clarifying the legislative intent for the disputed period. Modvat credit was therefore not allowable. Case-Laws Central Excise Tue, 23 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93598