2001 (6) TMI 274

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....llants. Shri Ashok Kumar, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in these 3 appeals, filed by M/s. Northland Industries, is whether Modvat Credit of duty paid on flattened metal containers which were reformed as metal container before use is available under Rule 57A of the Central Excise Rules. 2. Shri V.R. Sethi, learned Advocate, su....

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.....R.B. of this Tribunal has held that flattened containers directly go as inputs in the manufacture of the final product, apart from the fact that they are admissible for Modvat as packaging materials. In case of M/s. Kaytis Food Processors (supra) [1996 (12) RLT 676], the appellant's own case, Tribunal held that the object of exemption Notification is to exempt a product which is otherwise dutiabl....