1999 (11) TMI 217

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....  Whether following items are capital goods or not is availing the Modvat credit in terms of Rule 57Q(1) is an issue to be considered in this case. 1.  Angles and Joists/M.S. Rounds 2.  Computer Hardware and UPS 2. The department's case is that on being complete installation of the Angles & Joists they become parts of Civil Structure as the same is embedded in earth and does....

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....ry and falls within the meaning of capital goods in terms of Rule 57Q(1)(b). Similarly, he observed that the computer hardware/computer has been installed with Baird Direct Reading Vacuum Emission Spectrometer for analysing the report of sample testing of raw material is used in manufacturing process as the same analyse the sample testing report. UPS which is used along with computer is, therefore....