1996 (3) TMI 140

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....]. - Rule. The learned Advocate for the Respondents waives service. By consent heard forthwith. 2. The Commissioner (Appeals) rejected the stay application filed by the petitioner by passing the Order dated 4-1-1996. The question is the petitioner was required to pay an amount of Rs. 23,96,932.14 under Order dated 23-3-1995 passed by Asstt. Collector of Central Excise (Div.) Panaji, Goa under S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e packed in bottles. They are carried to the distributors in crates. The crates would be secondary packaging material and therefore, would not be entitled for the Modvat credit. Prima facie it is not possible to agree with this, in view of the definition of `value' as contained in S. 4(d) of the Central Excises & Salt Act, 1944. In addition Rule 57A has been amended by issuing Notification on 17-1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f Rs. 1.50 crore towards the suppliers of plastic crates, glass bottles, etc. and which payment is overdue. This position is not disputed. Therefore the petitioner has made out financial hardship suffered by it. In view of this, we pass the following Order :- 5. The impugned Order dated 4th January, 1996 is set aside. 6. The petitioner is permitted to prosecute the appeal without deposit. Th....