2001 (6) TMI 274

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..... .K. Agrawal, Member (T)]. The issue involved in these 3 appeals, filed by M/s. Northland Industries, is whether Modvat Credit of duty paid on flattened metal containers which were reformed as metal container before use is available under Rule 57A of the Central Excise Rules. 2. Shri V.R. Sethi, learned Advocate, submitted that the Appellate Tribunal vide Final Order No. A-566/99, dated 22-6 .....

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..... e manufacture of the final product, apart from the fact that they are admissible for Modvat as packaging materials. In case of M/s. Kaytis Food Processors (supra) [1996 (12) RLT 676], the appellant s own case, Tribunal held that the object of exemption Notification is to exempt a product which is otherwise dutiable but mere fact that an exemption has been issued would not convert a duty paid produ .....

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