2005 (10) TMI 312

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....Prakash Shah, Advocate, for the Appellant. Shri Manoj Krishna, DR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. -  These appeals arise out of two orders of the Commissioner of Central Excise (Appeals), Mumbai. Appeal Nos. E/1516, 1517, 1518 and 1519/2000 arise out of one order and Appeal No. E/3628/2000 arises out of another order of the Commissioner. These appeals hav....

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....t of packing material (HDPE bags) has not been included in the value of the finished goods and therefore under Rule 57A, Modvat credit of duty paid on HDPE bags cannot be availed of. 2. Heard both sides. 3. Learned Advocate appearing for the appellants contended that the department's only contention is that the price for the goods both to local and outstation customers is same and ....