2009 (9) TMI 855

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....Respondent. ORDER Heard both sides. We find that the lower appellate authority has allowed modvat credit on capital goods in respect of computers. The department is in appeal against the impugned order. Shri R. Raghavan, Ld. Advocate appearing for the respondents states that the impugned computer system is installed in the manufacturing premises of the respondents and used for various production....

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.... authorities have relied upon the report given by the jurisdictional range officer. A perusal of the said report indicates that the respondents are using the impugned computer system for purchases, stores, material planning etc., and also for drawing structures and designs etc. The report also indicates the use of the computers for production, planning, material receiving etc. As such, there seems....