1996 (3) TMI 269

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....agaraj, SDR, for the Respondent. [Order per : V.P. Gulati, Member (T)]. - The short point that falls for consideration in the appeal filed against the C.C.E. (Appeals), Bangalore, is whether the "mini computer'' is an eligible input for the VAX/DEC units system cleared by the appellants to meet the requirement of a particular customer. 2.  The learned Counsel pleaded that the appella....

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....f the customers. In the present case, the requirement of the customers were such that the mini computer was supplied as part of the system. This mini computer he pleaded even though is capable of functioning independently it also functions as an integral part of the system. The use of the mini computers enhances the capability and the efficiency of the system from the users point of view. He plead....

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....taking place from time to time. He has pleaded keeping with the pace of technological advancements and the demand of the customers the appellants had to supply the configuration which suits the customers and it is that which should have weighed with the authorities while deciding the matter. 3.  The learned SDR pleaded that so far as the benefit of Modvat credit is concerned, the basic poi....

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....mination would be required to be done. The appellants should have been called upon by the learned lower authority to explain the capability of the system and some technical opinion should have been obtained in this regard. It is well known that the system comprises of a number of units which are integrated together for functioning and each of these independent units may be capable of some independ....