M/S. COMPACK PVT. LTD. versus COMMISSIONER OF CENTRAL EXCISE, VADODARA

Appellant is entitled to exemption only to the extent of duty paid on base paper or paperboard, not for the entire container, and the matter is remanded to determine whether three layers of base paper have been used.

Parties: Appellant: MIS. COMPACK PVT. LTD.; Respondent: COMMISSIONER OF CENTRAL EXCISE, VADODARA
Jurisdiction: India
Judgment Date: 07 October 2005
Procedural Posture: Civil Appeal / Appeal From Customs, Excise and Gold (control) Appellate Tribunal, West Zonal Bench, Mumbai
Outcome: Appeal partly allowed
Legal Topics: Exemption Notification, Rules of Interpretation, MODVAT Credit

Central Excise Taxation Exemption Notification Rules of Interpretation MODVAT Credit

Case Brief

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Parties

MIS. COMPACK PVT. LTD.

Appellant

COMMISSIONER OF CENTRAL EXCISE, VADODARA

Respondent

Procedural Posture

Civil Appeal / Appeal From Customs, Excise and Gold (control) Appellate Tribunal, West Zonal Bench, Mumbai

Legal Issues

1 Interpretation of Exemption Notification No. 67/82-CE dated 28.2.1982 as amended
2 Eligibility for concessional rate of duty when MODVAT credit availed on input other than base paper

Ratio Decidendi

Court Disposition

Appeal partly allowed

Orders

Matter remanded to Assistant Commissioner, Central Excise and Customs to determine whether three layers of base paper have been used in manufacture of the container.
Appellant entitled to exemption only to the extent for which excise duty has been paid on paperboard.