1998 (1) TMI 160 - AT - Central Excise

Summary

The appeal was filed against the order disallowing credit for packing material in Modvat declaration for Resteclin Tablets. The Commissioner (Appeals) allowed the appeal, stating that the packing material was common for both tablet variants and the appellants had properly declared it, thus upholding the Modvat credit. The appeal was rejected by the Appellate Tribunal CEGAT, Mumbai.