1990 (11) TMI 273

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..... This is appeal directed against the order-in-appeal bearing No. SKM-1849/89-B.II dated 12-9-1989 setting aside the order of the Supdt. Central Excise, Divn. IX denying the Modvat benefit in respect of metal containers used for packing paints and varnishes. The appeal has been brought by the Col-fector of Central Excise, Bombay-11 seeking for setting aside the order of the Collector (Appeals) and .....

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..... ints and varnishes is also inclusive of the value of the containers, the case is hit by explanation (b)(ii) to Rule 57A. He also fairly stated that the detailed earlier order of the Collector (Appeals) has not been taken in appeal by the Department. 3. After hearing Shri Mondal and perusing the relevant exemption Notification and explanation to Rule 57A, we do not call upon the other side to arg .....

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..... and bituminous and coal-tar blacks and one litre or one kilogram in respect of cellulose lacquers depending upon whether they are sold on the basis of volume or weight, as the case may be, from so much of the duty of excise leviable thereon as is in excess of the duty proportionately leviable there on the value of the said products contained in a five kilogram or four litre or three litre or one l .....

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