1999 (3) TMI 130

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..... President]. Briefly stated the facts of the case are as follows :- The appellants herein paid duty on Flattened Containers and took Modvat credit for the same for utilisation in manufacture of processed foods described as `prepared or preserved food put up in the unit containers. 2. Central Govt. issued a Notification No. 181/88, dated 13-5-1988 whereby metal containers `reformed out .....

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..... submits that this issue stands decided in the appellants favour by Tribunal s judgment in the case of M/s. Kaytis Food Preservers v. Collector of Central Excise, New Delhi, reported in 1996 (12) RLT 676 (CEGAT-NB) wherein it has been held as follows in the last para :- The issue involved is whether the Modvat credit is admissible on metal containers which are brought to the factory in their f .....

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..... nes, as the case may be. In the circumstances the case made out by the learned Counsel for allowing the appeal itself is fully merited. We accept the same respectfully following the final decision of the WRB in the case of Collector of Central Excise, Nagpur v. Snehanki Processors) (1686/91-WRB, dated 3-9-1991). 6. In view of the foregoing submission ld. Advocate prays for allowing the appeals .....

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