2000 (6) TMI 649

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..... st the denial of Modvat credit on imported inputs classified on the B.E. under Heading 3924.90 and declared to be Jewel Box with Tray . A declaration dated 28-4-1997 was filed by the appellant, a manufacturer of COMPACT DISC AUDIO COMPACT DISK ROM on Computer Software, declaring Jewel Box with Tray to be a packing material used in the manufacture of the final products viz. DISK s. 2. The lo .....

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..... 7, dated 1-10-1996 for Policy 92-97 where for Export item at S. No. 290 Compact Disk Audio/Compact Disk Rom. The raw materials permitted to be imported are given and under the words, D PACKING MATERIALS permitted for input at S. No. 52 Jewel Box with Tray is clearly mentioned. Therefore I have no hesitation to hold that Jewel Box with Tray is essential Packing Material for CD DISKS as in this case .....

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