1996 (3) TMI 236

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....or the Respondents. [Order]. -  This appeal by the department is directed against the order in appeal No. A-193/91, dated 19-11-1991 disallowing the Modvat credit on the glass bottles which have not gone for the packing of their final product. 2.  The respondents are the manufacturers of ketch-ups and most of their products were packed in glass bottles and in the course of manuf....

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....r availment of Modvat credit. 3. Heard Shri Mondal. There was a request for adjournment on the part of the respondents. However, considering the issue involved it was felt unnecessary to grant adjournment. Mr. Akhegaonkar, the Factory Manager has appeared on behalf of the respondents. 4. The issue that has arisen here had also arisen before the South Regional Bench, wherin Collecto....