2001 (8) TMI 1016 - AT - Central Excise

Summary

The appeal considered the eligibility for Modvat credit on duty paid items used in the manufacture of dyes and dye intermediates. The Appellate Tribunal upheld that most items, except plates and sheets, were considered capital goods under Rule 57Q. The decision was based on the necessity of these items in the manufacturing process. The appeal was ultimately dismissed.