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2005 (9) TMI 6 - AT - Central ExciseModvat credit on Bowl and Spoon-supplied with final product (Herbal Shikakai Powder) in a single pack
The case dealt with the eligibility of bowls and spoons supplied with Herbal Shikakkai Powder as inputs for Modvat credit under Rule 57A. The Tribunal upheld that the items were eligible based on a previous decision. The Revenue's appeal was dismissed as the issue was already decided in favor of the supplier in a previous case. The order was pronounced on 30.9.2005.
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