https://www.taxtmi.com/caselaws?id=108795 Computers used only for CAD-based designing and drawing of transformers were held not to qualify as capital goods for Modvat credit under Rule 57Q. The provision was treated as confined to machines, machinery, plant, equipment, apparatus, tools or appliances directly used for producing or processing goods, or for bringing about a change in a substance used in manufacture. Because CAD work assisted design and planning but did not itself produce or process excisable goods, nor effect any change in raw materials, the broader "used in or in relation to manufacture" approach was rejected. The credit claim was therefore denied. en-us Tue, 31 Dec 2002 00:00:00 +0530 Tue, 03 Apr 2012 18:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108795 Computers used only for CAD-based designing and drawing of transformers were held not to qualify as capital goods for Modvat credit under Rule 57Q. The provision was treated as confined to machines, machinery, plant, equipment, apparatus, tools or appliances directly used for producing or processing goods, or for bringing about a change in a substance used in manufacture. Because CAD work assisted design and planning but did not itself produce or process excisable goods, nor effect any change in raw materials, the broader "used in or in relation to manufacture" approach was rejected. The credit claim was therefore denied. Case-Laws Central Excise Tue, 31 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108795