2003 (9) TMI 638

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..... his appeal which has been filed by the appellants against the impugned Order-in-Appeal, the issue relates to the availability of Modvat credit to them in respect of computer controlled freezer drier machine with chilling cabinet. The Commissioner (Appeals) through the impugned order has confirmed the Order-in-Original and denied Modvat credit by holding the goods to be not capital goods in terms o .....

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..... the record. From the record it is quite evident that the machine in question is being used by the appellants who are engaged in the manufacture of Ayurvedic Medicines, in the processing of the herbs and other raw materials used in the manufacture of Ayurvedic Medicines and this use has not been doubted and questioned by the department. That being so, the machine in question squarely falls within .....

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