2002 (10) TMI 200

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....bove captioned two appeals filed by the appellants - Appeal No. E/2223/2002-NB(S) has been filed against the Order-in-Appeal dated 24-5-2002, while Appeal No. E/2224/2002-NB(S) has been filed against the Order-in-Appeal dated 20-5-2002. 3. In Appeal No. E/2223/2002-NB(S) the issue relates to the availability of Modvat credit of Rs. 7,799/- in respect of personal computer. The appellants had claim....

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....e perused the record and the impugned order of the Commissioner (Appeals) and also the order-in-original of the Asstt. Commissioner. The personal computer in my view does not in any manner fall within the definition of the 'Capital Goods' as given in Rule 57Q itself. In this case, it is a computer which is being used by the appellants for their personal convenience for maintaining their record of ....

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....ctly valid, is upheld. 8. In Appeal No. E/2224/2002-NB(S), the issue relates to the entitlement of Modvat credit to the appellants in respect of Lighting Arrestor used for protecting the transformer against damage due to lighting. The Modvat amount claimed by the appellants for this item is Rs. 5,367/-. The adjudicating authority allowed the Modvat credit on this item, but the Commissioner (Appea....