2001 (9) TMI 534 - AT - Central Excise

Summary

The judgment concerns a case about the admissibility of Modvat credit for hanging cards used as packing material for blades. The appellant argued that the value of the packing material was included in the value of the blades. The Tribunal found merit in the appellant's submissions and allowed the stay petition unconditionally. The main appeal was fixed for 25-9-2001.