2005 (4) TMI 438

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..... Peeran, Member (J) (Oral)]. Both these appeals arise from two Order-in-Appeal No. E/89/2002-C.E., dated 30th September, 2002. In both the appeals common question of law and facts arise for disposal as per law. The appellants are manufacturers of Robin Blue . The said product is supplied with plastic spoons whose value is already included in the assessable value and they are availing Modvat .....

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..... pect of spoons and bowls supplied along with herbal sikkakai powder was held to be eligible. We find that the judgment relied by DR in the case of Jayshree Industries v. CCE [1993 (63) E.L.T. 492 (Tri.)] is clearly distinguishable as dry battery cells fitted to quartz clocks and time pieces were held to be essential components to make the final product operational and marketable and not an accesso .....

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