2009 (11) TMI 308

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....tiyar, SDR, for the Respondent. [Order]. - This appeal by M/s. Tetra Pak India Pvt. Ltd. is against denial of Modvat credit of Rs.5,19,865/- for the period November, December, 1996 and equal amount of penalty. The appellant-company was engaged, at the material time, in the manufacture of packaging materials. They commenced production on commercial basis in January, 1997. A trial run of the plan....

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.... 57-1(4) read with Section 1 Interest on duty was demanded under Rule 57- read with Section 1 These demands were contested. In adjudication of the dispute, the learned Commissioner of Central Excise confirmed the demand of duty to the extent of Rs.5,19,865/- under Rule 57-1 read with Section 11A and imposed equal amount of penalty on the assessee under Section 11AC. He also ordered for recovery of....

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....a Pvt. Ltd. In this context, the counsel submits that the erstwhile company, Tetra Pak Converting (India) Ltd., was amalgamated with M/s. Tetra Pak India Ltd. as per the Hon'ble High Court's judgment dated 3-4-2000 in Company Petition No 29 of 2000: She also produces a copy of the High Court's judgment which indicates that Tetra Pack Converting (India) Ltd. stands amalgamated with a few other comp....

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....d in the trial run of the plant are also covered by the definition of 'input' given under the erstwhile Rule 57A of the Central Excise Rules, 1944. Such raw material should also be held to have been used in or in relation to the manufacture of the final product. In this connection, counsel relies on a few decisions including Commissioner v. Duracell (India) Pvt. Ltd. - 2001 (137) E.LT. 882 (Tri-De....