C.C.E. Vs. DENSO INDIA LTD.

JUDGEMENT

(1.) Heard both sides.

(2.) Revenue filed this appeal against the order in appeal passed by the Commissioner (Appeals). The Commissioner (Appeals) in the impugned order held that MODVAT credit on Plastic Crates which are used by the Respondents to pack their highly sensitive auto parts are eligible for the benefit of the MODVAT credit as packing material.

(3.) The contention of the Revenue is that crates in question are not packing material. They are only used for transportation of the goods and its is only a secondary packing.