1998 (4) TMI 219

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....r the Respondent. [Order]. - Both the appeals involved a common question of law hence they are being taken up together for final disposal. 2. The appellants filed these appeals against two different orders-in-appeals passed by the Commissioner (Appeals), Central Excise, Ghaziabad. 3. The appellants are engaged in the manufacture of packing machine of various types and were availing ....

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....ed in or in relation to the manufacture of final product are eligible for the benefit of Modvat credit u/r 57A of the Central Excise Rules, 1944. He relied upon the following decisions : M/s. ASCO Industrial Corporation v. C.C.E. [1995 (78) E.L.T. 125 (Tribunal)] M/s. Walchand Nagar Indus. Ltd. v. C.C.E. [1996 (83) E.L.T. 117 (Tribunal)] M/s. Monotype India Ltd. v. C.C.E. [1996 (83) E.L.T. 594 ....

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....spect of plastic film and poly paper (sic) is denied to the appellants on the ground that these items are used for testing of packing machine. The Tribunal in the appellants' own case vide Final Order Nos. A/1151-52/95-NB, dated 24-11-1995 after considering the decision of the Hon'ble Supreme Court in the case of J.K. Spinning and Weaving Mills v. STO - 1965 Sales Tax Cases, Supreme Court 563 and ....