2005 (10) TMI 312

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..... for the Respondent. [Order per : Moheb Ali M., Member (T)]. These appeals arise out of two orders of the Commissioner of Central Excise (Appeals), Mumbai. Appeal Nos. E/1516, 1517, 1518 and 1519/2000 arise out of one order and Appeal No. E/3628/2000 arises out of another order of the Commissioner. These appeals have been taken up for consideration together as the issue involved is the s .....

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..... he finished goods and therefore under Rule 57A, Modvat credit of duty paid on HDPE bags cannot be availed of. 2. Heard both sides. 3. Learned Advocate appearing for the appellants contended that the department s only contention is that the price for the goods both to local and outstation customers is same and for that reason it holds that the cost of packing material (HDPE bags) is not include .....

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..... se the price for the local and outstation customers remained the same in both cases (local customers and outstation customers) it can not be said that the cost of HDPE bags is not included in the final products. The department failed to make out any case for denial of Modvat credit. The appeals are allowed and order the case of the lower authority are set aside. (Pronounced in the open Court) - .....

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