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TMI Blog1997 (12) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... mber (J)]. Shri S. Madhavan, ld. C.A., who argued the stay application for the applicants, submitted that Modvat credit on certain quantities of thermocol used as packing material for their final product, namely, black and white picture tubes were denied to them on the ground that the same packing material was also used for packing the inputs received by them, namely, glass shells manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es manufactured by the present applicants. In fact, the said packing material was supplied by the applicants to pack the inputs manufactured by their supplier, though the same packing material was also used by the present applicants for the packing of their final products. Ld. C.A. had showed us samples of the thermocol packing material used for the purpose at the time of making submissions before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of the rules with intent to evade payment of duty. He relied on case law in support of his contention that the extended period of limitation would not apply in the facts of the case. He referred in this connection to the Apex Court decisions reported in 1989 (40) E.L.T. 276 and 1989 (43) E.L.T. 195. 2. Shri P.K. Jain, ld. SDR submitted that the transfer of packing material from the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case law cited by the ld. C.A. in support of his contention that the substantive benefit of Modvat credit available for duty paid inputs cannot be denied on the ground of procedural infraction alone. We observe that the points raised by the ld. C.A. are arguable. Since consideration of the said points would require detailed examination of the case law and evidence brought on record which cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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