Ashwin Vanaspati Inds. (Pvt.) Ltd. vs Collr. Of C. Ex. And Cus. on 2 December, 1993
1. The CEGAT, West Regional Bench, has, vide Order No. 730/92-WRB, dated 28-4-1992, referred this appeal to the Larger Bench, observing that there is a conflict in the views expressed by the South Regional Bench in Ponds (India) Ltd. v. Collector -1988 (38) E.L.T. 351 (Tribunal) and Collector of Central Excise v. Indo Swing Ltd. - 1992 (57) E.L.T. 606 (Tribunal), on one hand, and the views expressed by the East Regional Bench in Rasoi Ltd. v. Collector, 1990 (49) E.L.T. 522 (Tribunal) and the West Regional Bench in F.D.C. Ltd. v. Collector - 1991 (55) E.L.T. 601 (Tribunal) and Parle Products (P) Ltd. v. Collector - 1992 (57) E.L.T. 152, on the other, on the major issue as to what is the "packaging material" as contemplated in Rule 57A of the Central Excise Rules, 1944, and whether the benefit of MODVAT facility is available, only if the packaging material is used as such, or whether the benefit is available, also if the packaging material received has to undergo some conversion as also whether, the item that comes into existence on conversion of the packing material, is exempt from duty, if construed as a final product, would attract the provisions of Rule 57C of the Rules, or could that be construed as an intermediate product attracting the provisions of Rule 57D(2) of the Rules.