2006 (12) TMI 370

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order per : M.V. Ravindran, Member (J)]. These two appeals are directed against the orders in original dated 25-2-06 and 26-2-06. 2. The issue involved in this case is the denial of Modvat credit to the appellants on Shrink Sleeves purchased by them from the supplier. The demands have been raised on the ground that these inputs Shrink Sleeves would be classifiable under chapter sub-h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... indings of the learned Commissioner. 5. Considered the submissions made by both sides and perused record. We find from the orders in original that the commissioner has denied Modvat credit to the appellant on the ground, that he has held in the case of supplier of Shrink Sleeves , that their product is not liable for payment of duty under Chapter sub-heading No. 4901.90, if the supplier is not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ants. 5. From the above reproduced paragraph, it is very clear that the product Shrink Sleeves as cleared by suppliers to the current appellants would get covered under chapter sub-heading 3920.19 and chargeable to duty. If that be so, the current appellants cannot be denied Modvat/Cenvat credit of such duty paid. Accordingly, we find that the impugned orders are unsustainable and are liabl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X