9911796707
TMI Blog1996 (4) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... Order]. In this appeal filed by M/s. Aqueous Vietuals Limited, Bareilly the point for consideration is availment of Modvat Credit in respect of Polythene film. The appellants had claimed that this Polythene film is eligible for Modvat Credit under Rule 57A of the Central Excise Rules, 1944 as it was a packing material. The Assistant Collector of Central Excise, who adjudicated the matter, ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard to the Modvat Credit on Nitrogen and Carbon Di-Oxide Gases. 3. The learned Jt. C.D.R. replied that the polythene film were used after the goods have been manufactured and entered in the RG-I Register. They were not used for packing of the excisable goods at the time of entry in the RG-I Register and were for transport of take away packs. He submitted that the caselaws cited by the learned C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the duty of excise payable on the value of packaging materials is being availed of for packaging any final products and the packaging materials the cost of which is not included or had not been included during the preceding financial year in the assessable value of the final products under Section 4 of the Act are not materials covered under the provisions of Rule 57A. In the case before me, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture for the purpose of Rule 57A as to be within the purview of the Central Excise Law. In this case, the sample shown by the learned C.A. amply demonstrate that the polythene film was used only to cover the 12 bottles take away pack for easy transport. The Assistant 7. Collector, Central Excise had observed that the goods were being sold even without polythene film. The Collector (Appeals), Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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