1999 (8) TMI 312

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.... the Respondent. [Order per : G.R. Sharma, Member (T)]. - The short point for determination in this appeal is whether Modvat credit will be admissible on PVC sheets used for making containers to contain set of tools. 2. Sh. J.S. Agarwal, ld. Advocate submits that the appellants manufacture different type of tools. He submits that for the purpose of vehicle, the set of tools are sometimes ....

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.... and that these containers are treatable as intermediate products, therefore input credit for duty paid on granules is admissible even if containers were made therefrom are exempted from duty so long as final product is not exempt. He submits that in their case PVC sheets are converted into containers in which sets of tools are placed and marketed. He submits that looking to this decision of the H....