9911796707
TMI Blog1999 (1) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal No. 76/91 dated 21-3-1991 passed by the Collector (Appeals) and the issue involved is the availability of Modvat credit on packing materials like plywood planks used for packing of the final product i.e., Polyester films manufactured by the respondents. 2. Heard Shri S. Kannan, learned JDR who submits that the Order-in-Original denied Modvat credit both on plywood sheets as well as nails ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial include even materials which are used to make such packages. In this case, the plywood is basically used to act as a stand for the roll on which the polyester films have been wrapped. Therefore the plywood sheet would qualify for the Modvat credit and to this extent there is no infirmity in the Order-in-Appeal. As far as the nails are concerned, the credit has already been reversed by them. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4) E.L.T. 603 (T) wherein packaging materials like Poster, Gum tapes and Self adhesive tape has also been held eligible for Modvat credit. I further find that in fact in this case the issue is still more to the advantage of the respondents in as much as that the plywood is actually not used to manufacture any boxes but is used as a stand to mount the rolls on which the polyester films are wrapped ..... X X X X Extracts X X X X X X X X Extracts X X X X
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