1988 (6) TMI 210

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....dent. [Order per : S, Kalyanam, Member (J) (Oral)]. - Since we propose to dispose of the appeal itself today with the consent of the parties, we, grant waiver of pre-deposit of the duty of Rs.58,014.95 which amount is directed to. be recovered under the impugned order of the Additional Collector of Central Excise, Hyderabad dated .9.12.87 on grounds of erroneous and irregular MODVAT credit take....

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....ds till the date of the visit of the officers on 14.8.1987 and was found to have availed a total credit of Rs. 58,014.95. 3. Shri Tulasjdas Naidu, the learned Consultant for the appellant, submits that under the Rules the appellant is entitled to take MODVAT credit in respect of the metal container and even though metal container has not been specifically mentioned as one of the items or inputs i....