TMI Blog1999 (6) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... the Modvat credit under Rule 57A of the Central Excise Rules is available in respect of the amount of duty paid on the packing and forwarding charges collected in respect of the inputs. 2. Shri M.P. Devnath, ld. Counsel for the appellants submitted that M/s. Eveready Industries Ltd. manufacture Torches, flashlights and avail of Modvat credit under rule 57A in respect of aluminium brass and plas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficers having jurisdiction over the factory of manufacturing final products to re-assess the duty on inputs received for use in or in relation to the manufacture of the final products. He relied upon the decision in the case of Kerala State Electronic Corporation vs. C.C.E., Cochin 1996 (84) E.L.T. 44 and in the case of Tata Oil Mills Co. Ltd. v. C.C.E., Cochin reported in 1997 (91) E.L.T. 144 (T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules. The Appellants have availed of the Modvat credit of the duty which was paid as per the duty paying documents. As held by the Tribunal in the case of Kerala State Electronic Corporation (supra) it is not open to the Central Excise Officer at the end of the appellants to reassess duty on the inputs received for the purpose of Modvat credit. It was held in Kerala State Electronic Corporation ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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