1997 (4) TMI 290

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...., facts of the case are as follows : 1.1 The appellants herein obtained Uninterrupted Power Supply (UPS) system and High Voltage Test Set (HVTS) and intended to obtain the Modvat credit under Rule 57Q on the ground that these are required for running their computers which in turn are used for producing their final product namely, drawing and designing of the final product. 1.2 The appe....

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....awing and designing thereof. He, therefore, submits that the said goods fully satisfy the definition of the capital goods given in Explanation under Rule 57Q. He also submits that this has been admitted by the Commissioner of Central Excise (Appeals) in the following words :- "I agree with the appellants that both the items are very much essential for them for the manufacture of final product. " ....