https://www.taxtmi.com/caselaws?id=97834 The Tribunal dismissed the appeal, upholding the Commissioner (Appeals) order that denied Modvat credit on plastic containers used for packing pan masala pouches. The Tribunal determined that the containers were not considered primary packing material under Notification No. 5/97-C.E. (N.T.), dated 1-3-1997, as they were used for holding retail pouches rather than directly packing the product. The appellants' argument citing legal precedents was rejected, and the Commissioner (Appeals) decision was deemed legally valid and well-founded, leading to the dismissal of the appeal. en-us Fri, 04 May 2001 00:00:00 +0530 Wed, 18 Jan 2012 12:40:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97834 The Tribunal dismissed the appeal, upholding the Commissioner (Appeals) order that denied Modvat credit on plastic containers used for packing pan masala pouches. The Tribunal determined that the containers were not considered primary packing material under Notification No. 5/97-C.E. (N.T.), dated 1-3-1997, as they were used for holding retail pouches rather than directly packing the product. The appellants' argument citing legal precedents was rejected, and the Commissioner (Appeals) decision was deemed legally valid and well-founded, leading to the dismissal of the appeal. Case-Laws Central Excise Fri, 04 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97834