2004 (1) TMI 567

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....H.C. Verma, JDR, for the Respondent. [Order]. - Appellants 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 cr....

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....at yarn industry is using plastic cans for storing sliver and used in transferring 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 substance....