2010 (3) TMI 829

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..... (1)     Whether the Tribunal was correct in coming to a conclusion that since the inputs have suffered duty and have gone into the manufacture of final products the credit has to be allowed although it goes against the definition of 'inputs' as appearing in Rule 57-A of the Central Excise Rules, 1944? (2)     Whether it was correct for the Tribunal to grant MODVAT credit in spite of the explicit legal provision contains in Rule 57-A of the Central Excise Rules, 1944? (3)     Whether Tribunal could pass an order without examining the issue involved, following the ratio of a case involving dissimilar facts? 2. The respondent is engaged in the manufacture of Biscuit....

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....w. 3. We have heard learned counsel for the appellant and the learned counsel for the respondent. 4. It is contended on behalf of the appellant that in the instant case, the product involved is Biscuits and that the said goods are packed in cartons and it is only for affixing labels on the cartons by way of Adhesive Tapes that MODVAT credit has been claimed, which, the respondent is not entitled to. Keeping in mind the provisions of Rule 57-A of the Rules, he submits that the Deputy Commissioner and the Commissioner were justified in disallowing the said credit. But the Tribunal was not right in granting the relief by an interpretation of Rule 57-A of the said Rules and therefore, the order of the Tribunal ought to be revers....