NORTHLAND INDUSTRIES Vs. CCE, NEW DELHI

JUDGEMENT

(1.) The issue involved in these 3 appeals, filed by M/s. Northland Industries, is whether Modvat Credit of duty paid on flattered metal containers which were reformed as metal container before use is available under Rule 57A of the Central Excise Rules.

(2.) Shri V.R. Sethi, learned Advocate, submitted that the Appellate Tribunal vide Final Order No. A -566/99 dated 22.6.99 in their own matter has allowed the Modvat Credit for the earlier period and in view of this, these 3 appeals may also be allowed. We also heard Shri Ashok Kumar, learned D.R.

(3.) The issue involved in these appeals is no more res integra as the issue has been decided by the Appellate Tribunal in the appellants' own case vide Final Order No. A -566/99 dated 22.8.99. The Tribunal in that case has observed as under: