https://www.taxtmi.com/caselaws?id=50838 A computer used in the factory for design, precision drawings and support work connected with CNC machine production was not treated as capital goods under Rule 57Q because its admitted use was not in direct manufacture of the goods. On that footing, Modvat credit was held inadmissible. The denial of credit was therefore upheld and the appeal was rejected. en-us Mon, 22 Oct 2001 00:00:00 +0530 Fri, 17 Sep 2010 16:14:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50838 A computer used in the factory for design, precision drawings and support work connected with CNC machine production was not treated as capital goods under Rule 57Q because its admitted use was not in direct manufacture of the goods. On that footing, Modvat credit was held inadmissible. The denial of credit was therefore upheld and the appeal was rejected. Case-Laws Central Excise Mon, 22 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50838