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TMI Blog2010 (3) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Judgment per : B.V. Nagarathna, J.]. - The revenue has filed this appeal, challenging the order dated 15th December 2005 made in final order No. 2080/2005 [2006 (205) E.L.T. 669 (Tri. - Bang.)] by the Customs and Excise Appellate Tribunal, Bangalore, raising the following substantial questions of law. (1) Whether the Tribunal was correct in coming to a conclusion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o an extent of Rs. 1,74,934/- on the ground that the said goods are used as secondary packing material and the value of the same is included in the value of the Biscuits. The appellant issued show cause notices to the respondent on the ground that it could not have availed of the said credit under the provisions of Rule 57-A of the Central Excise Rules, 1944, in response to which, the contention o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner and granted the relief to the respondent. The said order is in challenge in this appeal, raising the aforesaid substantial questions of law. 3. We have heard learned counsel for the appellant and the learned counsel for the respondent. 4. It is contended on behalf of the appellant that in the instant case, the product involved is Biscuits and that the said goods are pack ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of the said Rule 57-A of the Rules and that the Tribunal was justified in allowing the said credit and therefore, there is no merit in this appeal. 6. Having heard learned counsel on both sides and on perusal of the material, it is not in dispute that the respondent assessee is a manufacturer of Biscuits. In order to see as to whether it is entitled to the benefit of MODVAT credit u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and therefore, the order passed by the Tribunal which we affirm in this appeal is wholly on account of the nature of the said product and therefore, the respondent is entitled to claim MODVAT credit with regard to the secondary packing materials. We also observe that as a matter of right, it is not that all packing material could be considered for the purpose of MODVAT credit as an input and we c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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