9911796707
TMI Blog1999 (12) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... are at the instance of Revenue. They question the correctness of the order-in-appeal No. 773/CE/MRT/98, dated 30-12-1998 passed by Commissioner (Appeals), Ghaziabad. By the said order, respondents manufacturers were allowed to claim Modvat credit of the duties paid on the inputs used for the manufacture of Grauvre Printing Cylinder (hereinafter called as GPC) which was exempt from payment of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... printed laminated plastic films. Revenue disputes this claim put forth by the manufacturer. 2. In relation to the same manufacturer, for an earlier period, Revenue took up the matter before this Tribunal in appeal Nos. E/449/96-NB and E/554/96-NB. Those appeals were disposed of by final order Nos. A/285-286/98-NB, dated 8-5-1998 [1998 (102) E.L.T. 574 (Tribunal)]. A Bench of this Tribunal obser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue. In the light of that decision, the Revenue is not entitled to contend that the respondent is not entitled to Modvat credit of the duty paid on the inputs which were utilized for manufacture of GP Cylinders when it is conceded that those cylinders were captively consumed by the manufacturer in producing printed laminated plastic film which is liable to duty. 3. In view of what has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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