2004 (6) TMI 167

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....he 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 any substance for the manufacture of final products. Modvat credit of Rs. 2,26,970/- was disallowe....

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.... 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. 52 (Tri.) whereunder Modvat credit in respect of duty paid on cylinders used for storing the liquid was permitted....