2002 (5) TMI 556

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....DR, 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 Excise Division-II, Noida initiated proceeding....

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....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 the Modvat credit under Rule 57A is admissibl....