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TMI Blog1997 (4) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondents. [Order per : G.R. Sharma, Member (T)]. - The short point for determination in this appeal is whether Modvat credit will be admissible on duplex board used in the manufacture of printed carton which are used as packing material for torches. 2. The facts of the case are that the appellants are engaged in the manufacture of torches and miniature bulbs. They produce duplex boa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their contention by citing the Apex Court's decision in the case of Lt. Governor and Others v. Ganesh Flour Mills, 1973 AIR SC 705. In this case the Apex Court has held that the packing material would include not only the ready to use packing material but the material intended to be used for packing of the goods. The appellants also cited the decision of this Tribunal in the case of Rasoi Limited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3 had held that plastic granules are inputs within the meaning of the said term under Rule 57A. In that case the Ld. Counsel submitted that plastic granules which are imported/procured locally by the assessee were sent to job worker for conversion into containers and the containers were used for packing cosmetics. He submits that the ratio of this judgment was followed by the Tribunal in their o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carton is an excisable commodity and is an independent entity and therefore, duplex board used as packing material cannot be termed as an input. He reiterated the findings of the lower authorities. 5. Heard the submissions of both sides. We find that the term `packaging material' came up for decision before various Courts and the Courts have interpreted that the `packaging material' is much ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en followed subsequently by this Tribunal in a number of cases. One of such cases is the appellants case which was reported in 1995 (76) E.L.T. 399 and subsequently in other decisions. Following the ratio of the decision of the Madras High Court we hold that Modvat credit will be admissible on duplex board used for packing torches and miniature bulbs. 6. In the result, the impugned order is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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