TMI Blog1994 (9) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... r : Shiben K. Dhar, Member (T)]. Both these appeals involving the similar issue were taken up together and are being disposed of through this common order. 2. In case of E/166/91-NRB, the appellants have been denied modvat credit on base paper, printing ink and medium used in the manufacture of packing material for the biscuits. Similarly, in case of Appeal No. E/4304/91-NRB, appellants ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .L.T. 565 (Tri)]. He submitted that in case of Muttilayer Composites Pvt. Ltd. (supra) modvat was allowed in Printed Plastic Films and the Printing ink. 5. Ld. Jt. CDR Shri M.M. Mathur on behalf of the Revenue fairly conceded that packing material as such were eligible for modvat credit but submitted that this credit can be extended only to packing material as such and not to the inputs like ink ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt have not gone into question of considering whether printing ink and other lamination materials are also component of paper. In case of Britannia Industries Ltd. (supra) the question again relate to eligibility to Modvat on Grey Board, Glassine Papers, G.P. Papers, Sulphite papers etc. The case of Multilayer Composite Pvt. Ltd. (supra) on which heavy reliance has been placed by the Ld. Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ethyl/Butyl Acetate, Wax, Cello Solve, Poly Granules, Fevicol Gum Tape and Adhesive tape etc. 8. For the reasons stated above, we hold that Modvat will be available only for TDL Poster paper, OBL(Glassine) papers, gum tape, Self-adhesive tape figuring against S. No. 16, 17, 26, 27 in declaration dated 10-8-1990 and Modvat will not be available in case of materials like printing ink etc. 9. Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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