1997 (12) TMI 328

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..... pplication for waiver of pre-deposit of Rs. 1,11,089.00. Ld. Counsel submits that in the application the amount involved is mentioned as Rs. 1,16,175.00. In fact the actual amount involved is Rs. 1,11,089.00. He submits that the benefit of Modvat credit on capital goods was wrongly denied. He submits that the goods in question are used in packing of final product and hence are used in or in relati .....

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..... fter the manufacture of final product. Hence they have no role to play in the manufacture of the goods. 4. The case of applicant is that packing is part of manufacture hence these capital goods which are used for labelling and printing of cartons are entitled for benefit of Modvat credit. The case of the appellant is arguable. No financial hardship is pleaded by the applicants. Taking into consi .....

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