9911796707
TMI Blog2001 (12) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. These are seven appeals filed by the appellants, M/s. Water India (P) Ltd. with reference to common impugned order involving common issue. Therefore all these appeals are taken together and are being disposed of by this common order. 2. The short point to be considered in these appeals is whether Computer and peripherals can be considered as eligible inputs in terms of Rule 57A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pounds following complex chemical operation. Advance scientific applications which require minute calculations and complex separation of fluids require that the system be totally automated for accuracy and reliability. (b) The process of separation of fluids results in identifying peaks or chromatograph bands which shows that the separation of fluids is complete. (c) In order to do th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... volved herein is no longer res integra in view of the decisions of the Tribunal in the case of Digital Equipments (I) Ltd. v. Commissioner of C. Excise, Bangalore reported in 1996 (86) E.L.T. 127 (Tribunal) as well as Searle (India) Ltd. v. Collector of Customs, Bombay reported in 1996 (87) E.L.T. 640 (Tribunal). In the case of Digital Equipments (I) Ltd. (supra), it was held that Mini Computer is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd peripherals being an integral part of the HPCL and since the value of these equipment was also included in the value of final product, I do not find any valid reason to reject the Modvat credit on Computer and peripherals as input as claimed by the assessee. In the facts and circumstances of the case, I accept the contention of the party. Accordingly all these seven appeals are allowed. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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