ORDER
Gowri Shankar, Member (T)
1. The question for considered in this appeal is the eligibility to modvat credit of the duty paid on kraft paper which was converted by a job worker, on the orders of the respondent, into cartons which he returned to the respondent for packing yarn that if manufactured. In the order impugned in this appeal the Commissioner (Appeals), overruling the decision of the Additional Collector, held that credit could not be denied on these goods.
2. The ratio of the Madras High Court in Ponds (India) Ltd. vs. CCE 1993 (63) ELT 3, modvat credit cannot be denied on these goods, will apply to the facts before us. The fact that the paper was converted into cartons in the job worker premises on which the appeal places emphasis, in irrelevant. That was the situation in the case before the Madras High Court too. We therefore find no reason to interfere.
3. Appeal dismissed.