1998 (4) TMI 219

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.... Shri A.M. Tilak, JDR, for 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 mac....

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....ed that it is a settled law that inputs used 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. Mono....

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.... sides. In this case, the benefit of Modvat credit in respect 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 Mil....

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....paid on materials namely - plastic film and poly paper (sic) used for testing machine are eligible for the benefit of Modvat credit u/r 57A of the Central Excise Rules, 1944. He produced the order dated 1-7-1997 passed by the Hon'ble Allahabad High Court in this respect. The Hon'ble High Court only directed the Tribunal to refer the question of law to the High Court and has not passed any order in....