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2010 (3) TMI 829 - KARNATAKA HIGH COURTCenvat credit - whether assessee is entitled to the benefit of MODVAT credit under Rule 57-A of the Rules - product is such an eatable, which would ultimately lose its quality and taste, if not preserved by adequate packaging. Therefore, it requires a particular nature of packing in order to preserve its quality, the packing material in respect of which, MODVAT credit is claimed, is a necessary item which would fall within the scope of provisions of Rule 57-A of the Rules – Held that:- respondent is entitled to claim MODVAT credit with regard to the secondary packing materials. it is not that all packing material could be considered for the purpose of MODVAT credit as an input and we clarify that keeping in mind the nature of the product in the instant case, i.e. Biscuits, the relief granted to the respondent by the Tribunal, is just and proper, Appeal is accordingly dismissed.
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