9911796707
TMI Blog1999 (4) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... e from Order-in-Appeal No. 750/98, dated 10-10-1998 passed by the Commissioner (Appeals), Bangalore, confirming the order of the Assistant Commissioner in Order-in-Original and holding that the appellants are required to reverse the Modvat credit in respect of containers which were cleared without payment of duty and waste and scrap, on which the Modvat had already been utilised by the appellants. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8) E.L.T. 383 (Tribunal)] by following the judgment of the Tribunal in the case of I.O.L. Ltd. v. C.C.E. as reported in 1993 (68) E.L.T. 624. He further points out that the ratio of this judgment has since been followed by the Tribunal in the case of Apollo Tyres Ltd. and M/s. Transformers Electricals Kerala Ltd. as can be seen from the Final Order Nos. 2629 to 2633/98, dated 22-12-1998. He furn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the waiver of pre-deposit and stay of its recovery, the appeal itself is taken up for consideration. On further consideration, I notice that the Tribunal in the case of M/s. Apollo Tyres Ltd., which deals on the very issue has allowed the appeal and held that the duty cannot be demanded on the waste of packing material removed from the factory. The findings arrived at by the Tribunal in para 7 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal has distinguished the earlier decision in the case of West Coast Industrial Gases Ltd. v. C.C.E. as reported in 1996 (83) E.L.T. 358 (T) and relied upon the decision of Indian Oxygen Ltd. supra. We also find that a similar view has been taken in the Final Order of this Tribunal No. 1821/98, dated 16-9-1998 in the case of West Coast Industrial Gases Ltd. which was heard after the matter was rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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