CCE Vs. COMET TAPES PVT. LTD.

JUDGEMENT

(1.) THIS is an appeal filed by the Department against the decision of the Commissioner (Appeals), Mumbai -III. In view of the order is as granting modvat credit under Rule 57Q in respect of Tanks used for storing coal and mixture of adhesive material.

(2.) IN this case, the respondent assessee is manufacturing B.O.P.P. Tapes for manufacturing the final product. The assessee has to store mixture of the emulsion before producing the final product.