FLEX ENGINEERING LTD Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) BOTH the appeals involved a common question of law hence they are being taken up together for final disposal.

(2.) THE appellants filed these appeals against two different orders -in -ap -peals passed by the Commissioner (Appeals), Central Excise, Ghaziabad.

(3.) THE appellants are engaged in the manufacture of packing machine of various types and were availing facility of Modvat credit in respect of inputs used in the manufacture of packing machine. The appellants filed a declaration and availed the benefit of Modvat credit in respect of laminated plastic film and paper poly. The benefit of Modvat credit in respect of plastic film and paper poly was denied on the ground that this was not used in or in relation to the manufacture of final product.