2005 (11) TMI 149

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..... Commissioner (Appeals), in the impugned order, has upheld the assessees' contention for grant of Modvat credit on OTS cans used in the manufacture of final products. The Revenue had contended that the final product was exempted. However, the Commissioner (Appeals) has noted that when the inputs were received, the final product had not been exempted. He also noted that it had been utilized at the .....

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..... in the assessees' favour. The Revenue is aggrieved against this order. 2. The learned SDR relies on the judgment rendered in the case of Albert David Ltd. v. CCE, Meerut - 2003 (151) E.L.T. 443 (Tri. - Del.). In that case, before utilization of inputs, the final product had got exempted. Hence, the Tribunal held that the benefit of credit is not eligible. In the present case, the final goods had .....

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