1999 (5) TMI 305

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.... for the Respondents. [Order per : S.L. Peeran, Member (J)]. - This is a Revenue appeal against Order-in-Appeal passed by the Collector (Appeals), Hyderabad, rejecting the reference filed by the Collector before him in respect of availability of Modvat credit in respect of electrolytic tin sheets falling under Chapter Heading 7212.00 of the schedule to the Central Excise Tariff Act, 1985 as ....

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.... on plastic granules, is therefore admissible even if containers made therefrom were exempted from duty so long as final product is exempt. The Collector (Appeals) has held that the ratio of this judgment squarely applies to the present case. 3. As against the grant of benefit of Modvat credit and rejection of the appeal, the Revenue has filed appeal before the Tribunal. In the grounds of ....