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TMI Blog1994 (9) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... aman, Member (T)]. Shri Y.N. Chopra, learned Consultant is present on behalf of the appellants. He states that he does not have any information as to the present status of the Writ Petition filed by them before the Honourable High Court of Madhya Pradesh at Indore challenging the order of the Collector of Central Excise (Appeals) New Delhi which is the subject matter of the present appeal al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them in their manufacturing process, he referred to the Tribunal decision in Collector of Central Excise v. Hindustan Development Corporation reported in 1990 (47) E.L.T. 376. He then stated that as regards packaging materials, the same has been used for packaging ramming mass received by them. He then submitted that the notice issued in this case was beyond the period of six months and as there w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. As regards the third item namely packaging materials, the same are stated to be used for packaging the inputs namely ramming mass. When the ramming mass itself has been held to be eligible for modvat credit, the packaging materials used for them and the value of which is included in the assessable value of the latter, has to be treated on par with the same. There is no case made out that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent of Central Excise reported in 1991 (56) E.L.T. 340 and the Madras High Court in Advani Oerlikon Ltd. v. Assistant Collector of Central Excise reported in 1993 (63) E.L.T. 427 but we are also aware of a contrary judgment rendered by the Honourable Gujarat High Court in the case of Torrent Laboratories v. Union of India reported in 1991 (55) E.L.T. 25 (Guj.) = 1991 (32) ECR 381 to the effect th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng into the said question as the appeal has been allowed by us on merits. 6. The Collector of Central Excise, Indore has filed a cross-objection in the same matter. The plea therein is only for the disallowance of the appeal and the upholding of the order-in-appeal. The cross-objection is misconceived and is not maintainable. As we have allowed the appeal, the cross-objection gets disposed of au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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