1998 (1) TMI 160

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..... ]. The appeal is directed against the order dated 22-10-1991 passed by the Commissioner of Central Excise (Appeals), Mumbai. The brief facts are that the jurisdictional Asstt. Commissioner of Central Excise, Vadodara, Division III passed order dated 16-1-1991 disallowed the credit of Rs. 1,41,112.89 in respect of the respondents. The respondents filed declaration for Modvat purposes under Ru .....

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..... mission that inasmuch as the packing materials were included as input in their declaration, it cannot be held against them that they have not declared properly. On considering the case in totality, I notice that the appellants have declared Aluminium foil as packing material - both printed and plain. It is the appellants case that Resteclin Tablets 500 mg. cannot be cleared without the Aluminium f .....

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