2000 (5) TMI 310

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..... Respondent. [Order]. - The short point involved in this appeal is whether Modvat credit under Rule 57Q is allowable on computers used in the factory premises for planning of production of excisable goods. While both the order-in-original No. 312/95 and order-in-appeal No. 33/98 have held that such a use of the computer would not qualify it as capital goods under Rule 57Q, ld. Advocate submits .....

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..... e case. On careful consideration of the issue, I find that the use of Automatic Data Processing Machine like a computer for the purposes of scheduling and planning the production of excisable goods has no nexus with the manufacturing process. It is too unfair to consider computer either as apparatus or tool by which the manufacturing process is resulting in the emergence of the excisable goods. It .....

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