2004 (10) TMI 454

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..... [Order (Oral)]. This appeal filed by the Revenue is directed against the Order-in-Appeal No. 353/2003 (Pondicherry), dated 21-7-2003 passed by the Commissioner of Central Excise (Appeals), Chennai by which the Commissioner has allowed the appeal of the assessee. 2. Brief facts of the case are that the assessee-respondents are engaged in the manufacture of Cold Cream falling under CSG No .....

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..... that the assessee had availed Modvat credit on BOPP tape while they had also claimed abatement of packing material viz. COPT in which BOPP tape is packed. Therefore, they are not entitled to take Modvat credit on packing material in terms of Rule 57B(2)(iii). She, therefore prays for allowing the appeal. 4. Heard Shri K.S. Venkatramani, learned Consultant for the assessee. He has submitted that .....

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..... limited to the extent of setting aside that portion of the impugned Order-in-Appeal wherein Modvat credit on BOPP tape was allowed. I, therefore, allow the prayer of the Revenue by setting aside that portion of the Order-in-Appeal wherein Modvat credit on BOPP tape was allowed by the Commissioner (Appeals). The assessee will be entitled to claim refund of the excess duty, if any paid, as per law. .....

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