1994 (9) TMI 159

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.... Shri V.C. Bhartiya, JDR, for the Respondent. [Order per : K. Sankararaman, Member (T)]. -  Shri Y.N. Chopra, learned Consultant is present on behalf of the appellants. He states that he does not have any information as to the present status of the Writ Petition filed by them before the Honourable High Court of Madhya Pradesh at Indore challenging the order of the Collector of Central E....

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....over this item. As regards the second item, namely oxygen gas/acetylene gas used by them in their manufacturing process, he referred to the Tribunal decision in Collector of Central Excise v. Hindustan Development Corporation reported in 1990 (47) E.L.T. 376. He then stated that as regards packaging materials, the same has been used for packaging ramming mass received by them. He then submitted th....

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....er for decision in the present case and we respectfully follow the said decisions and allow the appeal. As regards the third item namely packaging materials, the same are stated to be used for packaging the inputs namely ramming mass. When the ramming mass itself has been held to be eligible for modvat credit, the packaging materials used for them and the value of which is included in the assessab....

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....ts of two High Courts namely the Karnataka High Court in Tungabhadra Steel Products Ltd. v. Superintendent of Central Excise reported in 1991 (56) E.L.T. 340 and the Madras High Court in Advani Oerlikon Ltd. v. Assistant Collector of Central Excise reported in 1993 (63) E.L.T. 427 but we are also aware of a contrary judgment rendered by the Honourable Gujarat High Court in the case of Torrent Labo....