2004 (2) TMI 577

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..... request vide letter dated 16-1-2004 to decide the appeal on merits. 2. Heard learned JDR. 3. The Revenue filed this appeal against the Order-in-Appeal whereby the benefit of Modvat credit was allowed on computers as capital goods under Rule 57Q of the Central Excise Rules. 4. The respondents are engaged in the manufacture of computer parts and accessories and availed benefit of Modvat credit .....

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..... before the Adjudicating Authority is that this computer was used as testing equipment. The testing equipment becomes entitled for the benefit of Modvat credit w.e.f. 16-5-95 by Notification No. 11/95-C.E. The Larger Bench of the Tribunal in the case of Surya Roshni Ltd., reported in 2001 (128) E.L.T. 293, held that Notification Nos. 11/95 and 14/96-C.E. are prospective in nature. 7. In these ci .....

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