1998 (12) TMI 204

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..... ondent. [Order]. - The issue involved in the present appeal is as to whether the appellants who are the manufacturers of Horlics "packed in unit container" are entitled to the benefit of Modvat on P.V.C. tubing used for affixing free supply steel bowl with the Horlics bottles which is meant for export to particular country to promote/boost of sales of Horlics. 2.   The appellants' Represe .....

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..... rketable condition even without attaching of the bowl is not sound and legal reasonings. He also relies on the Tribunal's decision in the case of Kashmir Vanaspati Ltd. v. Collector of Central Excise - [1996 (85) E.L.T. 150], wherein Modvat credit was allowed to cellotape used for sealing the cartoons containing pouches of vegetable products by holding the same as an eligible input since the same .....

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..... ls Ltd. v. Collector of Central Excise, New Delhi reported in 1997 (92) E.L.T. 414 (Tribunal) wherein syringe and needle packed with the medicine was held to be not a packing material and not an input used in or in relation to the manufacture of the final product by observing that the medicine as filled up in ampoule is a complete product in itself and can be marketed independently. In the circums .....

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..... e finding that the same is used in the completion of the manufacture of the vegetable products. Packing in that case was held to be a process incidental or ancillary to the manufacture of final product by following the Tribunal's decision in the case of Hindustan Lever Ltd. v. Collector of Central Excise, Calcutta-II reported in 1994 (70) E.L.T. 595 (Tribunal). In the said decision of Hindustan Le .....

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..... y Commissioner (Appeals) to the observations made by their Lordships of the Supreme Court in the case of Eastern Paper Industries reported in 1989 (43) E.L.T. 201 (S.C.) that "anything required to make the goods marketable must form part of manufacture and any material used for the same would component part of the end product" is also appropriate. Accordingly, I do not find any reasons to interfer .....

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