2005 (9) TMI 6

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....le pack, during the period of dispute, were eligible inputs for Modvat credit under Rule 57A of the Central Excise Rules, 1944 The lower appellate authority held the items to be eligible inputs, following the Tribunal's Final Order No 174/2004 dated J 252 2004 in Appeal No E/111/2003[R K Herbals Pvt. Ltd. Vs. CCE, Pondicherry (reported in 2004 (63) RLT 537 (CESTAT-Che.))]. In the present appeal, t....