1994 (9) TMI 146

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....ppellant. Shri M.M. Mathur, Jt. CDR, for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. - Both these appeals involving the similar issue were taken up together and are being disposed of through this common order. 2. In case of E/166/91-NRB, the appellants have been denied modvat credit on base paper, printing ink and medium used in the manufacture of packing material f....

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....Collector [1993 (63) E.L.T. 3 (Mad.)], Multilayer Composites Pvt. Ltd. v. CCE [1993 (65) E.L.T. 565 (Tri)]. He submitted that in case of Muttilayer Composites Pvt. Ltd. (supra) modvat was allowed in Printed Plastic Films and the Printing ink. 5. Ld. Jt. CDR Shri M.M. Mathur on behalf of the Revenue fairly conceded that packing material as such were eligible for modvat credit but submitted ....

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....at analogy of wrapper paper cannot be applied to chemicals such as printing ink as Hon'ble Supreme Court have not gone into question of considering whether printing ink and other lamination materials are also component of paper. In case of Britannia Industries Ltd. (supra) the question again relate to eligibility to Modvat on Grey Board, Glassine Papers, G.P. Papers, Sulphite papers etc. The case ....