2004 (1) TMI 567

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..... lants filed these appeals against the Order-in-appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat credit in respect of card cans was denied as capital goods. 2. Heard both sides. 3. The appellants are engaged in the manufacture of woollen and man-made fabrics and were availing the benefit of Modvat credit in respect of the capital goods used in the manufacture of final p .....

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..... rring process material to different section of the plant. The Commissioner (Appeals) denied the benefit of Modvat credit only on the ground that the eligibility as capital goods as parts or accessory has to be seen on the basis of their participation in producing or processing or bringing about any change in the substances for manufacture of the said goods. Appellants relied upon the decision of t .....

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