2014 (11) TMI 198

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.....E/85190/14 - Mum - -<br>Central Excise<br>Ashok Jindal, J. For the Appellant : Shri Archit Agarwal, CA For the Respondent : Shri B Kumar Iyer, Supdt (AR) JUDGEMENT Per: Ashok Jindal: T....

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....ks in the factory. In these circumstances, prima facie, I am of the view that these computers are having nexus to the manufacturing activity of the applicant therefore, they are entitled to take input....