1990 (11) TMI 273

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....cretary, for the Respondent. [Order per: R. Jayaraman, M(T)]. - This is appeal directed against the order-in-appeal bearing No. SKM-1849/89-B.II dated 12-9-1989 setting aside the order of the Supdt. Central Excise, Divn. IX denying the Modvat benefit in respect of metal containers used for packing paints and varnishes. The appeal has been brought by the Col-fector of Central Excise, Bombay-1....

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.... in smaller containers on a proportionate basis and the duty involved on paints and varnishes is also inclusive of the value of the containers, the case is hit by explanation (b)(ii) to Rule 57A. He also fairly stated that the detailed earlier order of the Collector (Appeals) has not been taken in appeal by the Department. 3. After hearing Shri Mondal and perusing the relevant exemption No....

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....n paints and ready-mixed paints and enamels, three litres in respect of varnishes, and bituminous and coal-tar blacks and one litre or one kilogram in respect of cellulose lacquers depending upon whether they are sold on the basis of volume or weight, as the case may be, from so much of the duty of excise leviable thereon as is in excess of the duty proportionately leviable there on the value of t....