1998 (1) TMI 135

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..... for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - The dispute relates to the denial of the Modvat credit. The Modvat credit on disposable syringes and needle packed along with the injections has been denied by the Department on the ground that they are not used in or in relation to the manufacture of medicine and is not a packing material. 2. At the outset, Shri D.K. Nayya .....

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..... Tribunal). He requested that in view of the different views of the different Benches, the matter may be placed before the Larger Bench to resolve the issue. 3. We have carefully considered the matter. We find that the decisions referred to and relied upon by the appellants are decided by the Single Member Bench, whereas the decision referred to by the DR is of Division Bench and that too in .....

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