1999 (10) TMI 386 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, MADRAS upheld the Commissioner (Appeals) order extending Modvat credit on personal computers used for designing machines and components. The decision was based on a previous Tribunal order in a similar case, ruling that such computers are capital goods eligible for credit under Rule 57Q of Central Excise Rules, 1944. The appeal by Revenue was rejected.