1996 (6) TMI 145

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..... he Appellant. Shri Mewa Singh, SDR, for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. - The issue that calls for determination in both these appeals which were heard together is admissibility or otherwise of Modvat Credit on flattened metal containers brought into the factory for use in packing food products. 2. Arguing for the Appellants the ld. Advocate submits that in acc .....

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..... , dated 13-2-1990 according to which packing material must be received in the factory in ready to use condition to become eligible for credit, and held that flattened metal containers having discharged duty as metal containers and brought to the users factory in that condition for ease of transportation can be regarded as direct inputs and Modvat credit can be allowed on such metal containers, pro .....

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..... t of exemption Notification is to exempt a product which is otherwise dutiable but the mere fact that an exemption has been issued would not convert a duty paid product into another dutiable product by a simple process of reforming. 7. This Tribunal, therefore, held that the credit of duty on flattened metal containers used for filling food products is not to be denied on the ground that the .....

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