TaxTMI 
TaxTMI 
2009 (11) TMI 308
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....er]. - 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 plant was held from October to December, 19....
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....n 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 interest on duty under Section 11AB. I....
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....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 companies including Tetra Pak India Ltd. and ....
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....vered 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-Del.) and National Fertilizers Ltd. v. Collec....