TMI Blog1998 (7) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : K.S. Venkataramani, Vice President]. The respondents in this case are manufacturing Patent or Proprietary Medicines. They packed the tablets in strips of 10 tablets each and these strips are then packed in a small carton, which are packed in corrugated boxes for selling in the wholesale market. They changed this packing for a short period between October 1989 till 1990 when they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g material has been excluded from Modvat eligiblity under the rules. 3. Shri Uday Joshi the ld. Counsel for the Respondent contended that the criterion for eligibility as packing material is that the cost of the packing material should be included in the assessable value of the final product as per Rule 57A(1)(iii) of the Explanation to that rule. The Commissioner (Appeals) has given a clear fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the value declared when the Aristrocrat suit cases were being used as compared to the period, when they were not used in packing medicines, in the impugned order by the Commissioner (Appeals). In the absence of any definition of the term packing material under Rule, what has to be looked for is only whether criterion in the Clause (iii) above is satisfied. Since it has been so fulfilled in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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