9911796707
TMI Blog2007 (1) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... NTED BY : Shri B.L. Meena, SDR, for the Appellant. Shri B.L. Narasimhan, Advocate, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Common issue is involved in these appeals. Hence these are taken up together for disposal. 2. The issue involved in these appeals is whether the respondents are entitled for Modvat credit in respect of plastic crates which are used as in handli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our notice that the issue regarding benefit of Notification No. 217/86-C.E. in respect of bins, trollies which were manufactured in the factory and used within the factory of manufacture in relation to final product is decided in favour of the manufacturer by the Hon'ble Supreme Court in the case of CCE, Pune v. Tata Engineering & Locomotives Co. Ltd reported in 2003 (158) E.L.T. 130 (S.C.). The H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion therefore, is as to the scope of the exclusion under the Explanation. The phrase in or in relation to the manufacture of the final products, is common to both the exemption and the exclusion. All the decisions cited by the appellate relate to the meaning of this phrase. Reference to them was unnecessary since there is no dispute that the items in question are inputs and covered by this common ..... X X X X Extracts X X X X X X X X Extracts X X X X
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