1992 (11) TMI 187

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., for the Respondents. [Order per : S. Kalyanam, Member (J)]. -  Since a common issue arises for determination in both the appeals they are taken up together and disposed of in a common order. 2. The short question that arises for consideration in the appeals is whether the appellant would be entitled to take MODVAT credit on plain aluminium foil which was received as an input for pa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ts Ltd. v. CCE [1991 (61) E.L.T. 747 (Tri.) (ii) Order No. 832-33/91 WRB, dated 24-4-1991 FDC Ltd. v; CCE [1991 (55) E.L.T. 601 (Tri.)] (iii) Order No. 1764/90/WRB, dated 22-10-1990 Parle Products Pvt. Ltd. v. CCE [1992 (57) E.L.T. 152 (Tri.)] (iv) Order No. 153(A) Cal/90-153(C), dated 7-2-1990/15-3-1990 M/s. Rasoi Ltd. v. CCE [1990 (49) E.L.T. 522 (Tri.)] The learned Counsel further s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....7A and the applicants have filed a declaration in this regard. The question therefore, that arises is whether the aluminium foil which was brought in terms of Rule 57F(2) can be treated as input which is used in or in relation to the notified finished product. Rule 57A specifically provides for the MODVAT credit to be given in respect of packing material except those categories which are excluded.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or packing purposes. We are not able to appreciate the rationale that on printing the applicants' product becomes another finished product. It is not the case of Revenue that by printing the product has acquired a new name as known to the Trade or is amenable to any use other than that as claimed. The Hon'ble Supreme Court has clearly held in the case of J.K. Paper Mills and Eastend Paper Industri....