1988 (1) TMI 244 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the appellants regarding Modvat credit for M.G. Poster Paper and Glassien paper used as packing material for biscuits. The Additional Collector's order was remanded for lack of reasons, and the appellants may receive Modvat credit if their packing material does not fall under specific exclusion clauses in Rule 57-A.