2002 (5) TMI 556

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.... Appellant. Shri S.C. Pushkarna, JDR, for the Respondent. [Order]. -  The appellants manufacture articles of glass falling under Chapter 70. For this purpose, they procured duly packed sheet glass and the float glass from the market and availed the Modvat credit of the duty paid on these inputs under Rule 57A of the Central Excise Rules, 1944. The Asstt. Commissioner of Central Excis....

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....he packing charges of the inputs is denied to the appellants apart from subjecting them to penalty one that the packing charges are reflected separately in the invoices of the input materials supplied to the appellants and that such charges are not defined as inputs under Rule 57A. It is further observed that the packing charges are nothing but expenditure incurred on packing of the goods; that th....

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....ass/float glass is received by the appellants duly packed and the duty is paid on the value of such packing in respect of which they have taken the Modvat credit. More over the appellants have paid the duty on the value of the packing charges at the same rate to which the sheet glass/float glass itself is subject to duty. The mere mention of the value of the packing charges and duty paid on it sep....