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        Central Excise

        1998 (8) TMI 248 - AT - Central Excise

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        Paint used for packing drums is an input essential for marketability, rules Appellate Tribunal. The Appellate Tribunal CEGAT, Mumbai upheld that paint used for packing drums is considered an input necessary for the final product's marketability. The ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Paint used for packing drums is an input essential for marketability, rules Appellate Tribunal.

                                The Appellate Tribunal CEGAT, Mumbai upheld that paint used for packing drums is considered an input necessary for the final product's marketability. The department's appeal challenging this decision was dismissed.


                                The Appellate Tribunal CEGAT, Mumbai upheld that paint used to paint drums for packing manufactured paint is considered an input as it is necessary for the final product to be marketable. The appeal by the department challenging this decision was dismissed.
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