2007 (12) TMI 28

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appreciate evidence - C.E.C. No. 158 of 2002 - - - Dated:- 3-12-2007 - M.M. Kumar and Rajive Bhalla, JJ. [Order per : M.M. Kumar, J.].- This reference petition under Section 35H(1) of the Central Excise Act, 1944 (for brevity, 'the Act') has been filed by the revenue challenging order dated 6.2.2002, passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Northern Divisio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he packing material qualify as an input for the purpose of Modvat Credit? 3. After hearing learned counsel and perusing the record we find that there is no merit in the instant reference petition and the same is liable to be declined. The Tribunal in para 5 of its order has placed reliance on the earlier case between the parties deciding similar issues. It has quoted the following para from th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t than the one reached by the Tribunal merely because another view is possible. There is, thus, no question of law which would emerge for reference to this Court. Accordingly the prayer of the revenue is declined. 5. In view of the fact that reference has been declined, we do not feel the necessity of passing any order in Civil Misc. No.23006-CII of 2007. - - TaxTMI - TMITax - Central Exci .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X