1998 (7) TMI 284

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....the Respondents. [Order per : K.S. Venkataramani, Vice President]. - The respondents in this case are manufacturing Patent or Proprietary Medicines. They packed the tablets in strips of 10 tablets each and these strips are then packed in a small carton, which are packed in corrugated boxes for selling in the wholesale market. They changed this packing for a short period between October 1989 til....

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....cognisable as packing material has been excluded from Modvat eligiblity under the rules. 3. Shri Uday Joshi the ld. Counsel for the Respondent contended that the criterion for eligibility as packing material is that the cost of the packing material should be included in the assessable value of the final product as per Rule 57A(1)(iii) of the Explanation to that rule. The Commissioner (Appeal....