1999 (2) TMI 226

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.... - Appellant absent despite issue of notice. Appeal is taken up for hearing with the consent of the DR and after waiving the pre-deposit. 2. The question involved in this appeal is whether Blister Packing machine which is used for quality control/checking device was eligible for Modvat credit coming under Rule 57Q of the Central Excise Rules. The appellant is engaged in the manufacture of ....

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....try viz. the films. The authorities have denied the Modvat credit on the ground that the process of blistering packing is carried out by pharmaceutical industries for packing medical tablets in the film. The process is thus related to pharmaceutical industry and definitely not to an industry engaged in the manufacture of PVC film. Both the lower authorities have denied the Modvat credit. Hence the....