manufacturing oval tin cans. It was, therefore,
alleged that respondent no.1 availed of MODVAT
credit on the tin plates of having thickness more
than ... oval tin cans
of which, MODVAT credit was proposed to be
obtained or obtained.
19. The thickness of the tin plates seems to
have been
complex machines for manufacturing boxes, cans and other similar containers of tin plate, even if incorporating soldering devices, are stated to be machine tools ... such. Further, in BIN, only complex machine manufacturing containers of tin plate, is stated to be machine tool. Whatever may be the reasons which prompted
completion of the product and as such, conversion of tin plates into tin containers in relation to the final product vanaspati, has to be construed ... also no dispute over the fact that tin containers are made out of tin plates without the aid of power, and containers so manufactured
direct judgment on the eligibility of Modvat Credit for tin plates/sheets in the cast decided by East Regional Bench--Rasoi Ltd. v. Collector ... contentions of the ld. advocate, by pleading as below:
(i) Tin plate/sheet is no doubt a packaging material but when it is manufactured into
complex machines for manufacturing boxes, cans and other similar containers of tin plate, even if incorporating soldering devices, are stated to be machine tools ... such. Further, in BTN, only complex machine manufacturing containers of tin plate, is stated to be machine tool. Whatever may be the reasons which promoted
Packaging material" for determining Modvat eligibility of materials like Tin Plates, Duplex Board etc. used for making containers like Tins, cartons which are then ... Delhi, AIR 1973 SC 705. They held that as the tin sheets and tin plates purchased by the respondents were intended to be used
channels), rainwater pipes and
their fittings made from sheets,
plates or universal plates;
and tin plate and tinned,
lacquered or varnished sheets
including tin taggers ... plates, all of iron or steel whether cold rolled or hot rolled
(v) Forms such as ... made from sheets, plates or universal plates
(vi) Tin
this common order.
C/916/88-B
2. The appellants imported Tin-plated caps vide Bill of Entry 2594, dated 22-7-1983. These were ... Appeals). Even in their memo of appeal they have admitted that tin plated caps imported for Resistors cannot be assessed under Tariff Item
mill board/kraft paper, metal components made out of tin plates or black plates and printed aluminium labels and so they cannot be considered ... other material components are lids and bottoms which are made of tin plates, printed aluminium foils. They constitute important materials for the manufacture of these
question whether the MODVAT benefit could be given in respect of tin plates used for making material containers, which were used for packing the manufactured ... benefit available to packaging material. There is no such exclusion affecting tin plates. Their uses are similar. Both are used to make packages or containers
