1997 (5) TMI 264

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.... Modvat credit on duplex board which is sent to job worker for manufacturing the printed cartons which in turn are used for packing torches and miniature bulbs has been denied on the ground that duplex board is used in the manufacture of printed cartons which is a separate finished product and is also exempted from duty. 2. Arguing for the appellants, the ld. Advocate submits that credit on....

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....nd is eligible for Modvat credit de hors the question whether it is a packaging material or not. The ld. Collector refers to this decision, but submits that they have filed a reference application before the Tribunal to refer this case to the Hon'ble High Court. The ld. Advocate draws attention to Tribunal's Order Ref. 35/95-NB, dated 17-8-1995 = [1995 (80) E.L.T. 139 (Tribunal)] under which refer....