9911796707
TMI Blog1992 (11) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... Since a common issue arises for determination in both the appeals they are taken up together and disposed of in a common order. 2. The short question that arises for consideration in the appeals is whether the appellant would be entitled to take MODVAT credit on plain aluminium foil which was received as an input for packing tablets and capsules which the appellant had sent out for printing, u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 24-4-1991 FDC Ltd. v; CCE [1991 (55) E.L.T. 601 (Tri.)] (iii) Order No. 1764/90/WRB, dated 22-10-1990 Parle Products Pvt. Ltd. v. CCE [1992 (57) E.L.T. 152 (Tri.)] (iv) Order No. 153(A) Cal/90-153(C), dated 7-2-1990/15-3-1990 M/s. Rasoi Ltd. v. CCE [1990 (49) E.L.T. 522 (Tri.)] The learned Counsel further submitted that the Division Bench of the Madras High Court in the case of Ponds In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, that arises is whether the aluminium foil which was brought in terms of Rule 57F(2) can be treated as input which is used in or in relation to the notified finished product. Rule 57A specifically provides for the MODVAT credit to be given in respect of packing material except those categories which are excluded. It is admittedly not one of the excluded categories of packing material. The alumin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicants product becomes another finished product. It is not the case of Revenue that by printing the product has acquired a new name as known to the Trade or is amenable to any use other than that as claimed. The Hon ble Supreme Court has clearly held in the case of J.K. Paper Mills and Eastend Paper Industries that the goods which are used in relation to the manufacture of finished product ..... X X X X Extracts X X X X X X X X Extracts X X X X
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