1998 (9) TMI 276

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....Sankaravadivelu, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - This appeal is directed against the Order-in-Original No. 22/93, dated 22-7-1993 from the Collector of Central Excise & Customs, Cochin, holding that the appellant is not eligible to Modvat credit relatable to Metal Containers in which their input namely calcium carbide is received by them. 2. Arguing ....

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....the final product. 3. Heard the learned D.R. 4. We have perused the records of the case and have considered the submissions made by both sides. We find that the Modvat credit is taken equivalent to the duty paid on the inputs and the value of the input includes the value of packing also. We find that this issue is covered in favour of the appellant by the decision of the Tribunal i....

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....t Coast Industrial Gases Ltd. v. C.C.E. - 1996 (83) E.L.T. 358 - held that such packing material is to be treated as `scrap', and therefore duty is recoverable on it. This decision of the South Regional Bench was rendered even though the decision of the West Regional Bench in the case of IOL Ltd. was cited before it. Subsequent to the publication of the aforesaid Article, the South Regional Bench ....