1996 (6) TMI 210

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....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 Commissioner of Central Excise, Mumbai-II di....

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....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 and hence Modvat credit is not eligible. One cann....