2000 (6) TMI 649 - AT - Central Excise

Summary

The appeal was against the denial of Modvat credit on imported inputs classified under Heading 3924.90 as "Jewel Box with Tray" used in manufacturing Compact Discs. The lower authorities denied the claim, stating the items were not packaging material for Compact Discs. The appellant provided EXIM Policy Input-Output Norms supporting the classification of "Jewel Box with Tray" as essential packing material for CD DISKS. The judgment set aside the denial of credit and directed the department to follow Rule 57E if they want to vary the credit. Appeals allowed.