1999 (10) TMI 269

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....rmed by the Commissioner (Appeals). 2. Ld. Counsel for the appellants, Shri Harbans Singh submits that the issue is fully covered in the appellant's favour by a series of decisions of this Tribunal. He cites the following decisions inter alia in support of his contention that 'Printing Ink, and M.G. Poster Paper' used in the manufacture of 'Printing Waxed Paper' are entitled for Modvat credit under Rule 57A :- (a) Brooke Bond Lipton (India) Ltd. v. C.C.E. reported in 1996 (84) E.L.T. 293 (Tribunal), wherein printing ink utilised for printing 'brand name and manufacturer's name' on paper bags to identify package tea was held to be eligible for Modvat credit. (b) C.C.E., Pune v. Sathe Biscuits & Chocolate Co. Ltd. [1999 (113) E.L.T. 1....

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....on 39 of the Standards of Weights and Measures Act, 1976, it was obligatory for the appellants to put a label on each packet giving trade name, description of goods, name of ingredients used in the product, their composition, weight, volume etc. The appellant could not have sold their biscuits without complying with the provisions of the said enactments. Ld. Counsel therefore submits that the matter being fully covered by the earlier decisions of the Tribunal and in the facts of the case, the impugned order cannot be sustained. He, therefore, prays for allowing the appeal and for setting aside the impugned order. 3. Ld. JDR, Shri Y.R. Kilaniya invites my attention to the Tribunal's Final Order Nos. A/779-780/94-NRB, dated 24-8-1994 ....