2010 (2) TMI 471

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....ondent. [Order per : Ashutosh Mohunta, J. (Oral)]. - The Revenue has impugned the order dated 14-7-2008 [2009 (235) E.L.T. 120 (Tri.-Del.)], (Annexure P-3) passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (for short 'the Tribunal'), vide which the respondent has been allowed Modvat credit on the packing material used by them in packing the spare-parts of tractors. 2. The....

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..... Mr. Kamal Sehgal, counsel for the Revenue has argued that the respondent never received inputs in the packing of boxes and infect the goods were delivered to the respondent in pallets and hence, the respondent was not entitled to any credit. 5. A perusal of the impugned order passed by the Tribunal shows that duty was paid by the suppliers on the goods inclusive of full packing of boxes. As dut....