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2004 (6) TMI 509
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...., JDR, for the Respondent. [Order]. - The instant appeal is directed against the orders of the lower authorities whereby the claim for Modvat credit on capital goods has been denied in respect of certain items of capital goods. The grounds for denial as stated in the show cause notice, are that the goods were not directly used in the manufacturing process or for bringing about any change in ....
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....oods under Rule 57Q of Central Excise Rules, 1944. 4. The appellants have placed reliance on the judgment in the case of Commissioner of Central Excise, Raipur v. Hukumchand Jute Industries Ltd., reported in 2001 (137) E.L.T. 633 (Tri. - Kolkata). The said judgment relies upon another judgment of the Tribunal in the case of M/s. Lupin Laboratories Ltd. v. CCE reported in 1998 (100) E.L.T. ....