2001 (8) TMI 1082

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....Shri S. Narayanan, Excise Consultant, for the Respondent. [Order]. -  The assessee-respondents used computer software as aid to designing of their finished products. On receipt of an order from their customers they made detailed drawings and designs on the computer. The designs were then transcribed and converted into finished goods. Modvat credit taken on the computer was disallowed by....