2005 (12) TMI 341

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....hri I. Mariana, JDR, for the Respondent. [Order]. - Heard Shri S.K. Roychowdhury, learned Advocate on the appeal filed by the appellant company. In this case, the Modvat credit has been denied on the 'Plastic Crates' as inputs. The appellant company is engaged in the manufacture of P.P. Caps. The period involved in the present case is from June, 1999 to December, 1999. The appellant company ....

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.... manufacture of the finished excisable goods were covered under Rule 57A during that period. Importantly, the eligibility criterion for certain classes of inputs in relation to the manufacture of the finished goods, whether directly or indirectly and whether contained in the final products or not, were set out separately in Rule 57B. In this case, the inputs namely Plastic Crates, are used only in....