Packing materials under Rule 57A include gummed tapes used to seal cartons for finished goods.

Gummed tapes used to seal cartons containing finished goods were treated as admissible inputs because Rule 57A expressly included packing materials. Their use for sealing the cartons brought them within the scope of eligible packing materials, and the argument that they were only used to prepare packing materials was rejected. Credit was therefore allowable on the tapes as inputs under the Rule.

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Issues: Whether gummed tapes used for sealing cartons in which the final product was packed were admissible as inputs as packing materials under Rule 57A of the Central Excise Rules.

Analysis: The item in dispute was used for sealing the cartons containing the finished goods. Since the definition of inputs under Rule 57A expressly included packing materials, the use of gummed tapes for packing purposes brought them within the scope of eligible inputs. The contrary contention that the tapes were only used to prepare packing materials was not accepted.

Conclusion: Gummed tapes were admissible inputs as packing materials under Rule 57A, and credit was allowable.

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