2013 (3) TMI 476

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..... he factory of the manufacturer of final product and used in or in relation to manufacture of the final product must be allowed as MODVAT/CENVAT credit to be utilized for payment of duty on the final product As per the Tribunal’s decision in Kwality Biscuits Limited v. Commissioner - (2005 (12) TMI 467 - CESTAT, BANGALORE) it was held that MODVAT credit of duty paid on input packing charges was .....

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..... ir input was denied to them on the ground that no such duty ought to have been paid by the job worker who supplied the goods to the appellant. 2. After hearing both sides, I note that it is not in dispute that the job worker paid duty on the job worked goods supplied to the appellant and that such goods were further processed by the appellant to manufacture their final product. Again it is not i .....

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..... n the packing charges also and that input was used by the assessee in or in relation to manufacture of their final product. The appellant has placed on record a few other decisions also viz. Indian Oil Corporation Limited v. Commissioner - 2006 (206) E.L.T. 533 (Tri.-Bang.), Commissioner v. MDS Switchgear Ltd. - 2008 (229) E.L.T. 485 (S.C.), Commissioner v. Hylite Cables - 2007 (212) E.L.T. 284 (T .....

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