9911796707
TMI Blog2001 (12) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order]. - These are seven appeals filed by the appellants, M/s. Water India (P) Ltd. with reference to common impugned order involving common issue. Therefore all these appeals are taken together and are being disposed of by this common order. 2. The short point to be considered in these appeals is whether Computer and peripherals can be considered as eligible inputs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction of the HPCL is to separate fluids into compounds following complex chemical operation. Advance scientific applications which require minute calculations and complex separation of fluids require that the system be totally automated for accuracy and reliability. (b) The process of separation of fluids results in identifying peaks or chromatograph bands which shows that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the analysis of fluids by identifying peaks (which is the purpose of HPCL). Further Shri Raghuraman said that the issue involved herein is no longer res integra in view of the decisions of the Tribunal in the case of Digital Equipments (I) Ltd. v. Commissioner of C. Excise, Bangalore reported in 1996 (86) E.L.T. 127 (Tribunal) as well as Searle (India) Ltd. v. Collector of Customs, Bombay re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by both sides and taking into consideration of the case law referred to above by the Counsel for the appellants, I find that Computer and peripherals being an integral part of the HPCL and since the value of these equipment was also included in the value of final product, I do not find any valid reason to reject the Modvat credit on Computer and peripherals as input as claimed by the assessee. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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