TMI Blog2004 (9) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri V. Valte, SDR, for the Respondent. [Order]. The Modvat credit has been denied to the appellants on the ground that plastic jars in which eclairs are being sold by the appellants and which are manufactured from the inputs on which Modvat credit was taken, the cost of such jars is not included in the assessable value of the eclairs and therefore, the Modvat credit on the input used in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than that of the bag because the pricing of the product is determined not just on the cost but also on the market realities. He also referred to the Chartered Accountant s certificate dated Feb. 24, 2000 (page 46 of the paper book) where it was certified that the cost of plastic moulded jar used for packing the eclairs is included in the price of the finished produced Cadbury Dairy Milk Eclair. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that jars were supplied free of cost to the customers and therefore, the credit of duty on the inputs used in the manufacture of jars should not be allowed. 4. I have carefully considered the submissions made by both the sides. 5. I find that there is no definite evidence produced by the revenue that the value of the jar has not been included in the sale price of eclairs. On the contrary, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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