2004 (4) TMI 425

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..... per : S.S. Sekhon, Member (T)]. After hearing both sides and considering the issue in this case is eligibility of Modvat credit on capital goods, namely Autoconer machine with spindles and its components , being spares for capital goods, and lower authority has come to a finding, after hearing the appellants, and considering the materials on record that the said autoconer system has a wind .....

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..... is admittedly put to use for packing yarn . Since packaging is incidental to manufacturing the excisable commodity and the process is integral for marketing of the goods, therefore relying upon the decision of the Supreme Court in Eastend Paper Industries v. CCE, 1989 (43) E.L.T. 201 (S.C.) and J.K. Cotton Spg. Wvg. Mills Co. Ltd. v. Sales Tax Officer, 1997 (91) E.L.T. 34 (S.C.) the expression .....

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