2001 (2) TMI 628

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....e Respondent. [Order]. - After dispensing with the condition of pre-deposit, I take up the appeal itself for disposal. 2. Benefit of Modvat credit of Rs. 65,980/- has been disallowed to the appellants in respect of cartooner machine used for the purpose of cartooner tubes. As per the Revenue the said cartooner machine cannot be considered to be capital goods inasmuch as the same is not ne....

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....oduction inasmuch as process of putting the tubes in cartoons is a process connected with the manufacture of their product. Even the appellants are paying Central Excise duty on the goods contained in the cartoons including cost of packing. In any case submits the ld. Advocate that the Notification No. 14/96-C.E. (N.T.), dated 23-7-1996 has been held to be retrospective and clarificatory by the Tr....