2008 (8) TMI 232

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....heard the learned Counsel for the parties extensively. We have also perused the order passed by the Tribunal. The only question that arose in this matter is whether the card can be called an advertisement or a packaging material. According to the Revenue, such hanging cards are not packaging materials but to be treated as advertising materials and as such are ineligible for taking MODVAT credit. I....

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....have any application in the facts and circumstances of the present case as it appears that in the said decision it was admitted that the said advertising material is not packing material, After considering the facts of the present case, it appears to us that the material used by the respondent cannot be said to be advertising materials. It appears that the learned Tribunal has dealt with the matte....

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....g material on that account itself. The only difference between a pack of a product and the hanging cards is hanged, both attract the attention of the customer. As such, in my view it cannot be said that hanging cards are advertising material and not packing materials. That being so, and on account of the fact that their cost is added in the assessable value of the final product or the blades, they....