Idea Cellular Ltd vs Commissioner Of Central Excise, ... on 28 December, 2016
c) Digital Equipments (I) Ltd. Vs. CCE 1996 (86) E.L.T. 127 (Tribunal)
Search Results Page
Search Results
1 - 2 of 2 (0.34 seconds)Documents citing
Digital Equipment (India) Ltd. vs Cce on 31 December, 1997
Waters India (P) Ltd. vs The Commissioner Of Central Excise, ... on 13 December, 2001
In the case of Digital Equipments (I) Ltd. (supra), it was held that Mini Computer is prima facie an input in VAX/DEC unit system hence eligible for Modvat credit - Mini Computer being functional by itself, is no criteria for not treating it as an input. Similarly in the case of Searle (India) Ltd. referred to above, it was held that Computer is an integral part of equipment - Gas chromatography System and Clearance of Department of Electronics is not required where Computer is built-in integral part of the equipment.
1