1996 (6) TMI 210

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....t. Shri K.M. Mondal, SDR and Shri R.J. Parakh, Advocate, for the Respondents. [Order]. -  Though, both the appeals are directed against different captioned orders, since the issue involved is common, they were taken up together for hearing and are being disposed of by this common order. 2. Appeal No. E/83/93 from M/s. Pearl Soap Company is against the captioned order of the C....

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....e final product. 4. Heard Shri Mondal, the ld. SDR. He has supported the order and has submitted that cellophane tapes would go as secondary packing and would not be eligible for Modvat credit. 5. Considering the submissions and going through the records, rejection of the Modvat credit is only on the ground that the item used is auxiliary to the cardboard boxes and not as an input ....

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.... authority, the same view has to be accepted. Considering the same, the adhesive tapes are held eligible for Modvat credit and the denial of Modvat credit by the authority below is not justified and hence the appeal from M/s. Pearl Soap Company is allowed and the order is set aside. Consequential relief, if any, is to be followed. 6. Appeal No. E/91/93-BOM is by the Department against the ....