2004 (7) TMI 558

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er]. - The Revenue appeal seeks to challenge the order passed by the Commissioner (Appeals), whereunder the Commissioner (Appeals) allowed Modvat credit of duty paid on the packing material used in the packing of Texturised Yarn, which is subjected to ad valorem assessment based on Tariff value. The Revenue claims that since the respondents have not included the value of packing material in the....