2001 (8) TMI 1016

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.... Appellant. Shri R.S. Dinkar, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The question for consideration in this appeal by the department is the eligibility to Modvat credit under Rule 57Q of the duty paid on various items that are used in the respondent's factory in the manufacture of dyes and dye intermediates. The goods are jacketed vessels, storage t....

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.... if they had been so used they would be capital goods within the meaning of Rule 57Q. 2. There is no dispute that the goods other than plates and sheets are used in the respondent's factory. The appeal questions the Commissioner (Appeals)'s finding on the ground that they are not directly used in producing or processing any goods, or bringing about a change in any substance in the manufact....