Commissioner of Cen. Excise, Vs. M/S Advance Prints P, Ltd. - Court Judgment

SooperKanoon Citationsooperkanoon.com/21488
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided OnMar-15-2001
AppellantCommissioner of Cen. Excise,
RespondentM/S Advance Prints P, Ltd.
Excerpt:
1. the appeal from the revenue contests the grant of modvat credit on the inputs used for screening and painting on metal containers designed to contain the final product viz. paints.2. on examination of the appeal memorandum, we find that the issue is fully covered by the judgement of the madras high court in the case of pond's india ltd.(1993(63)elt 3. we find that the impugned order sustains. this appeal from the revenue is accordingly dismissed.
Judgment:
1. The appeal from the Revenue contests the grant of modvat credit on the inputs used for screening and painting on metal containers designed to contain the final product viz. paints.

2. On examination of the appeal memorandum, we find that the issue is fully covered by the judgement of the Madras High Court in the case of Pond's India Ltd.(1993(63)ELT 3. We find that the impugned order sustains. This appeal from the Revenue is accordingly dismissed.