2000 (5) TMI 477

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....s is a stay application of the Revenue praying for stay of operation of the Order-in-Appeal No. 101/99(H-I) C.E., dated 10-9-1999 passed by the Commissioner (Appeals), wherein he has allowed Modvat credit which had been disallowed by the original authority on certain accessories like plastic spoons etc., the value of which has been included in the value of final excisable products cleared on payme....

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....ommissioner (Appeals) has relied on the decision of the Tribunal vide Final Order No. A/232/CAL/1997, dated 4-3-1997 reported in 1997 (93) E.L.T. 435 (Tribunal) = 1997 (15) CXLT (T)CE pg. 343 and has held that since the value was included in the final product, therefore, the Modvat credit should be available to them. Learned Advocate, Shri P.M. Vasudev, who was in the Court, assists this Bench and....