2000 (1) TMI 983

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt Shri Y. R. Kilania , JDR, for Respondent Per V. K. Agrawal : The issue involved in this appeal is whether the Modvat credit under Rule 57-A of the Central Excise Rules is available in respect of the amount of duty paid on the packing and forwarding charges collected in respect of the inputs. 2. Shri M. P. Devnath , Ld. Counsel for the Appellants submitted that M/s. Eveready Industri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....submitted that under the Modvat scheme for allowance of credit on inputs no rule conferred any power on the Central Excise officers having jurisdiction over the factory of manufacturing final products to re-assess the duty on inputs received for use in or in relation to the manufacture of the final products. He relied upon the decision in the case of Kerala State Electronic Corporation vs C.C.E., ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ckaging material was not included in the assessable value so as to attract the exclusion clause provided in the explanation to the Rule 57A of the Central Excise Rules. The Appellants have availed of the Modvat credit of the duty which was paid as per the duty paying documents. As held by the Tribunal in the case of Kerala State Electronic Corporation (supra) it is not open to the Central Excise O....