1998 (3) TMI 372

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....pellants received Modvatable inputs in various containers. After the inputs are utilised in the manufacture of the final product, these empty containers were cleared by them without payment of duty. These containers are polythene bags/carboys/MS barrels. The department demanded duty on these goods on the ground that these empty containers have arisen during the course of manufacture of final produ....

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..... 822/39/86-TRU, dated 5-9-1986 and the CEGAT decision in the case of IOL Ltd, v. CCE reported in 1993 (68) E.L.T. 624. 2. I find from the records that I have already decided the issue vide my Order-in-Appeal No. 37/98 (M-I), dated 27-2-1998 in respect of M/s. Coates of India Ltd., Chennai. I extract the relevant paras from the above Order-in-Appeal (Para 4 and 5) :- "4. I have car....

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.... in the Modvat credit. The Tribunal decision in the case of IOL v. CCE reported in 1993 (68) E.L.T. 624 clearly elaborates this aspect of the case. The South Zonal Bench decision in the case of West Coast Industrial Gases Ltd., has not considered the beneficial views of the CBEC. There are several Tribunal decisions which say that any assessment or interpretation which would render the place of le....