2001 (8) TMI 1082

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..... The assessee-respondents used computer software as aid to designing of their finished products. On receipt of an order from their customers they made detailed drawings and designs on the computer. The designs were then transcribed and converted into finished goods. Modvat credit taken on the computer was disallowed by the Additional Commissioner who at the same time imposed a penalty on the .....

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..... ity. From the facts on record it becomes clear that the ratio of the cited judgment would apply to the facts before the Commissioner. The judgment would hold fort unless it is set aside by the higher appellate authority or by the Court or where pending such disposal the operation thereof had been stayed. Neither being the case I find that the order sustains. 4. The appeal merits dismissal and is .....

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