2003 (10) TMI 547 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant regarding Modvat credit on packing materials. The lower authorities misunderstood the term 'packing materials' and denied credit on specific items. The Tribunal found that the declaration filed for certain items covered the necessary criteria, and upheld Modvat credit eligibility. The appeal was allowed.