2001 (3) TMI 320

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....llant. Shri Rohan Shah, Advocate, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - This appeal from the revenue was argued by Shri B.K. Choubey. Shri Rohan Shah appeared for the respondents. 2. The assessees took Modvat credit for input such as Kraft Paper Duplex Board, Gum, Stitching Wire, Printing Ink etc. Their final product was vacuum flasks and other insulated w....

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....ion at all. 4. Board's instruction dated 3-3-1988 and 13-2-1990 have also been cited to agitate against the ratio of the High Court judgment. In the cited case of Ashwin Vanaspati Inds. (Pvt.) Ltd. v. Collector of Central Excise & Customs, Vadodara. [1994 (70) E.L.T. 754 (Tribunal)], the Tribunal have referred to these very instructions of the Board and have held that the interpretation ma....