9911796707
TMI Blog2002 (10) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals filed by the appellants - Appeal No. E/2223/2002-NB(S) has been filed against the Order-in-Appeal dated 24-5-2002, while Appeal No. E/2224/2002-NB(S) has been filed against the Order-in-Appeal dated 20-5-2002. 3. In Appeal No. E/2223/2002-NB(S) the issue relates to the availability of Modvat credit of Rs. 7,799/- in respect of personal computer. The appellants had claimed Modvat credit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecord and the impugned order of the Commissioner (Appeals) and also the order-in-original of the Asstt. Commissioner. The personal computer in my view does not in any manner fall within the definition of the 'Capital Goods' as given in Rule 57Q itself. In this case, it is a computer which is being used by the appellants for their personal convenience for maintaining their record of the goods inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upheld. 8. In Appeal No. E/2224/2002-NB(S), the issue relates to the entitlement of Modvat credit to the appellants in respect of Lighting Arrestor used for protecting the transformer against damage due to lighting. The Modvat amount claimed by the appellants for this item is Rs. 5,367/-. The adjudicating authority allowed the Modvat credit on this item, but the Commissioner (Appeals) had rever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 57Q or not. In the instant case, the item in question, Lighting Arrestor, does not fall within that definition and as such the impugned order of the Commissioner (Appeals) is perfectly valid and needs no interference. 9. In view of the discussion made above, both the appeals bearing No. E/2223/2002-NB(S) and E/2224/2002-NB(S), are ordered to be dismissed. - - TaxTMI - TMITax - Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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