TMI Blog1996 (3) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... , Member (T)]. The short point that falls for consideration in the appeal filed against the C.C.E. (Appeals), Bangalore, is whether the mini computer is an eligible input for the VAX/DEC units system cleared by the appellants to meet the requirement of a particular customer. 2. The learned Counsel pleaded that the appellants goods including the mini computer system as a whole has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omers were such that the mini computer was supplied as part of the system. This mini computer he pleaded even though is capable of functioning independently it also functions as an integral part of the system. The use of the mini computers enhances the capability and the efficiency of the system from the users point of view. He pleaded that the learned lower authority has not examined the issue in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ace of technological advancements and the demand of the customers the appellants had to supply the configuration which suits the customers and it is that which should have weighed with the authorities while deciding the matter. 3. The learned SDR pleaded that so far as the benefit of Modvat credit is concerned, the basic point to be taken into consideration is whether a particular item is an in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon by the learned lower authority to explain the capability of the system and some technical opinion should have been obtained in this regard. It is well known that the system comprises of a number of units which are integrated together for functioning and each of these independent units may be capable of some independent function also. What is to be taken note of is whether the system as clear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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