2001 (8) TMI 486

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..... or the Respondent. [Order]. - The short point to be considered in this case is whether credit is admissible on Kraft paper which is converted into cartons and used for packing of the end product namely aluminium containers. It is a case of the Department that item as such was not used directly in the process of manufacture of the final product and accordingly Modvat as such cannot be extended. .....

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..... the party following the decision of the High Court in the case of Ponds India Limited - 1993 (63) E.L.T. 3. The respondent also submitted that even the reference application filed by the Department with reference to the said order has been dismissed as per Order No. 200/96, dated 16-10-1996. 3. On the other hand, Shri Thomas George appearing for the Revenue submitted that the Department has .....

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