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TMI Blog2000 (12) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... rged by the manufacturers, with the relation to the maximum retail price, printed on the 1 Kg packs, as per the provision of notification issued under Section 4A of the Central Excise Act, 1944. 2. The Commissioner (Appeals) in the impugned order had found - ..There is no provision in the Modvat Rules which debars taking Modvat credit in such situation. Interpretation sought to be given in the impugned order to Rule 57B(2)(v) is ill founded and without any basis as borne out by very wordings which are reproduced in the previous paras. It also cannot be said that Section 4 includes the cost of only retail packing. Assessment under Section 4A has to be made by allowing the statutory deductions provided in the relevant notification witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the wholesale market is concerned. Therefore, relying on the G.O.I. v. MRF - 1995 (77) E.L.T. 433, 462 (S.C.) when it is fact that HDPE are necessary in order to pack the goods in the condition in which they are generally sold in the wholesale market, at the factory gate its cost is therefore required to be added for purposes of Section 4. I also rely upon East End Paper - 1989 (43) E.L.T. 201 (S.C.) to come to a finding that such bags to be held as essential to market the goods in the wholesale market therefore eligible as inputs. (b) I also find that the larger Bench of the Tribunal in the case of Vikram Detergents - 2000 (119) E.L.T. 56 (T-LB) examining the aspect of HDPE bags used by job-worker to pack, smaller packets of detergen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit. (d) The word Value has to be therefore considered sans Section 4 of the Central Excise Act. I find that Respondents vide an application under Rule 23 of CEGAT Procedure Rules have brought on record a certificate of Chartered Accountant that costs of HDPE bags is built in the Sale Price to Trade. There being no free lunches in Commerce and Trade it can be safely said that cost of HDPE bag is built in the Sale Price printed on 1 Kg. bag for retail. Therefore, on facts also no appeal survives as the cost is included in the value as per Clause 57B (v) and HDPE bag is eligible input. (e) Once, I find that the HDPE bags are eligible inputs whose cost is included, I cannot uphold any ground in the subject appeal. 5. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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