SAVITA ORGANIC CHEMICALS LTD. Vs. CCE

JUDGEMENT

(1.) AFTER hearing the SDR and considering the written submission it is found: a) There is force in the grounds taken by appellants that the lower authorities have failed to understand the meaning of the term 'packing materials' for denying them the modvat credit on "L -Ring HDPE Barrels" and "HDPE Barrels closed mouth" as input received by them, on which credit was availed on the grounds that no declaration was filed for the above said item. b) When end use of the said inputs and duty paying nature is not questioned, then declaration as filed for "L -Ring HDPE Barrels'" and "HDPE Barrels Closed Mouth" would cover the words "Empty Plastic Containers" and "Narrow mouth caping containers", as found declared on invoices received. The views of the lower authority to the contrary cannot be upheld.

(2.) THE modvat credit eligibility is upheld and the appeal is allowed. (Pronounced in Court)