Per Shri V.P. Gulati: This appeal is against the order of the Col lector of Central Excise & Customs (Appeals), Hyderabad. The learned Collector (Appeals) has allowed the Departmental appeal filed under Section 35E(4) of the Central Excises & Salt Act, 1944, and denied the utilisation of the MODVAT credit taken in respect of metal containers for clearances of Mango pulp packed in Asceptic Pouches.

2. Taking into consideration the amount-involved and also that the issue fell in a short compass, with the consent of parties, the appeal itself was taken up for disposal dispensing with the pre-deposit of the duty demanded in terms of the impugned order.

3. Brief facts of the case are that the appellants manufacture Mango pulp and sold the same either packed in tin containers or Asceptic pouches. The appellants utilised this MODVAT credit taken in respect of tin containers for payment of duty towards Mango pulp packed and cleared in Asceptic pouches. Proceedings were drawn against the appellants for reversal of the is MODVAT credit under Rule 57-I and asking the appellants to pay the duty in respect of the Mango pulp cleared in Asceptic pouches out of the PLA or by cash. The learned o