2004 (5) TMI 366

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....cate, for the Appellant. Ms. N.L. Butalia and Shri A.S. Bedi, SDRs, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  The referred Bench after noticing conflicting views in appellants' own case that is Jagsonpal Pharmaceuticals Ltd., reported in 1997 (92) E.L.T. 414 (Tribunal) and the second decision reported in 1998 (99) E.L.T. 426 (Tribunal), whereby the benefit of Modvat....

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....are not packing material. The Tribunal in the case of Standard Surfactants Ltd. v. Commissioner of Central Excise, Kanpur (supra) allowed the credit in respect of detergent soap bar, which were supplied along with the detergent powder on the ground, that the value of soap bar is included in the assessable value of the final product Ariel Super Soaker and bar. The Tribunal held that there is no two....

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....of those goods. 4. In the earlier case of the appellants, the appellants claimed the benefit of Modvat credit in respect of duty paid on disposable syringes and needles as packing material and on the facts of those cases, the Tribunal decided the issue regarding admissibility of credit in respect of the disposable syringes and needles as packing material. The facts of the present case are ....