2004 (3) TMI 612

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..... Mishra, Consultant, for the Respondent. [Order]. -  In this appeal, the Revenue has questioned the validity of the impugned order-in-appeal vide which the Commissioner (Appeals) has reversed the order-in-original and allowed the Modvat credit on the returnable packing material (plastic drums) the price of which was not included in the value of the final products. 2. I have hea....

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....peals) has also referred to the CA's certificate produced by the respondents that the price of the packing material had been included in the assessable value of the final products cleared during the years 1995-96, 1996-97. But the view taken by the learned Commissioner (Appeals), in my view is wholly unjustifiable and non-maintainable keeping in view the facts of the case. Shri Pankaj Sharma, Gene....

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....es (packing material) was found to had been included in the final products on a pro rata basis is not attracted to the present case. In the instant case, the admission made by the General Manager of the respondents referred above is quite clear and leaves no doubt that the price of returnable packing material was not added in the assessable value of the final products cleared during the period in ....