https://www.taxtmi.com/caselaws?id=103825 Computers and peripherals used as part of an automated manufacturing system were treated as eligible inputs for Modvat credit because they performed an integral functional role in the production process and their value formed part of the final product. On that basis, they were not merely accessories, and denial of credit was held unsustainable. The assessee was therefore entitled to Modvat credit under Rule 57A. en-us Thu, 13 Dec 2001 00:00:00 +0530 Fri, 24 Feb 2012 17:13:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103825 Computers and peripherals used as part of an automated manufacturing system were treated as eligible inputs for Modvat credit because they performed an integral functional role in the production process and their value formed part of the final product. On that basis, they were not merely accessories, and denial of credit was held unsustainable. The assessee was therefore entitled to Modvat credit under Rule 57A. Case-Laws Central Excise Thu, 13 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103825