1999 (7) TMI 376

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....one, for the Respondents. [Order per : P.C. Jain, Vice President]. - Matters called. None for the respondents. Being Revenue's appeal we have heard the ld. JDR Sh. Sanjeev Srivastava in support of the appellants. 2. Both the appeals relate to seeking of disallowance of Modvat credit on various capital goods which has been allowed by the lower authority under the impugned orders. 3....

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....ods as defined in Rule 57Q. Automatic Data Processing Machine has been described by the respondents herein and their written submissions to the lower authority as used for commercial applications and not used for processing the data relating to production of goods etc. Consequently ld. JDR Sh. Srivastava is justified in his submission that Modvat credit on automatic data processing machine is also....