TaxTMI 
TaxTMI 
1998 (12) TMI 204
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....sue involved in the present appeal is as to whether the appellants who are the manufacturers of Horlics "packed in unit container" are entitled to the benefit of Modvat on P.V.C. tubing used for affixing free supply steel bowl with the Horlics bottles which is meant for export to particular country to promote/boost of sales of Horlics. 2.   The appellants' Representative, Shri P.K. Das, ld. ....
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....out attaching of the bowl is not sound and legal reasonings. He also relies on the Tribunal's decision in the case of Kashmir Vanaspati Ltd. v. Collector of Central Excise - [1996 (85) E.L.T. 150], wherein Modvat credit was allowed to cellotape used for sealing the cartoons containing pouches of vegetable products by holding the same as an eligible input since the same was used in completion of th....
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....ral Excise, New Delhi reported in 1997 (92) E.L.T. 414 (Tribunal) wherein syringe and needle packed with the medicine was held to be not a packing material and not an input used in or in relation to the manufacture of the final product by observing that the medicine as filled up in ampoule is a complete product in itself and can be marketed independently. In the circumstances, he prays for rejecti....
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....sed in the completion of the manufacture of the vegetable products. Packing in that case was held to be a process incidental or ancillary to the manufacture of final product by following the Tribunal's decision in the case of Hindustan Lever Ltd. v. Collector of Central Excise, Calcutta-II reported in 1994 (70) E.L.T. 595 (Tribunal). In the said decision of Hindustan Lever Ltd., the benefit of Mod....