1998 (1) TMI 149

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....dvocate, for the Appellants. Shri K.L. Ramteke, JDR, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. -  The application is for dispensing with pre-deposit of an amount of Rs. 41,73,425/- which is sought to be denied as capital goods Modvat credit under Rule 57Q. There is also a prayer for waiver of pre-deposit of penalty of Rs. 1,00,000/-. 2. Shri M.H. Pati....

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....d parcel of the manufacturing process and is covered by the definition of the term `manufacture' under Section 2(f) under the Central Excise Act and the packaging material should be eligible for Modvat credit under Rule 57A. The ld. Counsel also referred to a decision of the Commissioner of Central Excise, Raipur dated 19-1-1995 where the Commissioner has held similar cylinders for chlorine gas ar....