1997 (1) TMI 398

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....JDR, for the Respondent. [Order]. -  The appellants filed this appeal against the order passed by the Collector (Appeals) Central Excise and Customs dt. 17-2-92 whereby the appeal filed by the appellants is dismissed by holding the Modvat credit is not available on aluminium cores to the appellants. 2. The brief facts of the case are that appellants are engaged in manufacture of....

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....ants submitted that the aluminium core is not a packing material but it is input for the final product, aluminium foil, as the aluminium foil could not be marketed without rolling on the aluminium core. He further submitted that the appellants also filed a declaration mentioning the aluminium cores as input. He further submitted that the cost of aluminium core is included in the assessable value o....

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.... view of the Supreme Court decision in Ponds India v. CCE reported in 1993 (63) E.L.T. 3 is eligible for Modvat benefit. In view of this learned Counsel prays that the appeal may kindly be allowed. 4. Learned JDR appearing for the respondent reiterated the finding of the lower authorities. 5. Heard both sides. In this case the short question for decision is whether aluminium core u....

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....in their letter dt. 3-2-90 addressed to Supdt. Central Excise. The decisions relied upon by the appellants are in different context. The Hon'ble Supreme Court in the case of Star Paper Mills (supra) while interpreting the Notification No. 201/79, dt. 4-6-79 regarding set-off of duty held that paper core used in winding paper are to be treated as component parts and hence entitled for set-off of du....