1996 (6) TMI 145

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....ndents. [Order per : Shiben K. Dhar, Member (T)]. - The issue that calls for determination in both these appeals which were heard together is admissibility or otherwise of Modvat Credit on flattened metal containers brought into the factory for use in packing food products. 2. Arguing for the Appellants the ld. Advocate submits that in accordance with trade practice flattened metal contai....

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....ial must be received in the factory in ready to use condition to become eligible for credit, and held that flattened metal containers having discharged duty as metal containers and brought to the users factory in that condition for ease of transportation can be regarded as direct inputs and Modvat credit can be allowed on such metal containers, provided reformation taken place within the factory w....