M/S Compack Pvt. Ltd vs Commissioner Of Central Excise, ...

The Supreme Court addressed the interpretation of Notification No. 67/82-CE dated 28.02.1982 concerning the MODVAT credit for excise duty on inputs used in manufacturing cardboard containers. The Court held that the Appellant was not entitled to the concessional rate of duty as the Tribunal correctly concluded that the Appellant indirectly availed MODVAT credit for inputs not eligible under the exemption notification. Consequently, the appeal was dismissed, affirming the lower orders that upheld the recovery of differential duty amounting to Rs. 3,91,228/- under the Central Excise Act, 1944.