Judgment:
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: "We have considered the submissions of both the sides. We find that the issue involved has already been decided by the Appellate Tribunal in Kaytis Food Preservers, supra. The Tribunal held as under:- "In case of Shehanki Processors vide order No. 686/91-WRB dated 3.9.1991, W.R.B. of this Tribunal has held that flattened containers directly go as inputs in the manufacture of the final product, apart from the fact that they are admissible for Modvat as packaging materials. In case of M/s. Kaytis Food Processors (supra) [1996 (12) RLT 676], the appellant's own case, Tribunal held that the object of exemption Notification is to exempt a product which is otherwise dutiable but mere fact that an exemption has been issued would not convert a duty paid product into another dutiable product by a simple process of reforming." 4. Following the ratio of the said decision we hold that the Modvat credit of the duty paid on flattered containers used for the packing of final product cannot be denied on the ground that the containers are reformed in the appellants' factory and are exempted from payment of duty. All the 3 appeals are, thus, allowed.