1998 (3) TMI 372

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..... inal product, these empty containers were cleared by them without payment of duty. These containers are polythene bags/carboys/MS barrels. The department demanded duty on these goods on the ground that these empty containers have arisen during the course of manufacture of final product and chargeable under Rule 57F(5)(a) of Modvat rules. The appellants contended that the polythene carboys, HDPE ba .....

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..... 24. 2. I find from the records that I have already decided the issue vide my Order-in-Appeal No. 37/98 (M-I), dated 27-2-1998 in respect of M/s. Coates of India Ltd., Chennai. I extract the relevant paras from the above Order-in-Appeal (Para 4 and 5) :- 4. I have carefully considered the facts of the case and the submissions of the appellants. I have perused the CEGAT decision in the case of .....

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..... aspect of the case. The South Zonal Bench decision in the case of West Coast Industrial Gases Ltd., has not considered the beneficial views of the CBEC. There are several Tribunal decisions which say that any assessment or interpretation which would render the place of legislation redundant, or meaningless, is to be avoided [1984 (15) E.L.T. 259 (Tribunal) and 1987 (27) E.L.T. 187 (Tribunal)]. Inf .....

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