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14. The learned A.R. for Revenue relies on the impugned order. It is further contended that, that as the appellant is entitled to modvat on packing material that is no question of double duty on the same. So far the reliance have been placed by the appellant's counsel on Circular No.876/14/2008CX dated 20/10/2008 regarding allowance of maximum permissible error on net quantity by weight declared in package of cement wherein the CBEC have explained that cement is required to be packed in bags containing 50 kg. Generally bagging in cement factories is done by automatic filling machines, adjusted to pack 50 kg in a bag. However, sometimes the actual quantity filled in a bag may be little more or less than 50 kg due to inherent nature of product and the quality of machines. Due to these reasons the standard of Weight and Measure (Packaged Commodities) Rules, 1977 provides for 1% of variation (excess or short) for cement bags of 50 kg. Therefore, it has been decided that same practice of variation 1% should be allowed for cement filled in bags for the purpose of levy of Central Excise duty. Pending disputes, if any, may also be decided accordingly. Learned A.R. contents that the circular is of the year 2008 and the period in dispute relates to 1993-94 to 1995-96 the same is not applicable.