https://www.taxtmi.com/caselaws?id=94469 Personal computers used for designing machines and components and for developing processing programmes were treated as capital goods under Rule 57Q because an earlier Tribunal ruling had already recognised computers used for sketching, drawing and design of the final product as eligible for Modvat credit. Applying that ratio, the same eligibility was extended to computers used in the manufacturing process, so Modvat credit was allowed and the Revenue's challenge failed. en-us Fri, 29 Oct 1999 00:00:00 +0530 Tue, 22 Nov 2011 16:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94469 Personal computers used for designing machines and components and for developing processing programmes were treated as capital goods under Rule 57Q because an earlier Tribunal ruling had already recognised computers used for sketching, drawing and design of the final product as eligible for Modvat credit. Applying that ratio, the same eligibility was extended to computers used in the manufacturing process, so Modvat credit was allowed and the Revenue's challenge failed. Case-Laws Central Excise Fri, 29 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94469