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of <h1>Revenue's Appeal Dismissed on Credit for Kraft Paper in Aluminum Packing</h1> <h3>COMMR. OF C. EX., BANGALORE Versus VIJAYA SEAMLESS CONTAINERS PVT. LTD.</h3> COMMR. OF C. EX., BANGALORE Versus VIJAYA SEAMLESS CONTAINERS PVT. LTD. - 2001 (135) E.L.T. 107 (Tri. - Bang.) The case involved whether credit is admissible on Kraft paper used for packing aluminum containers. The Tribunal dismissed the appeal by the Revenue, citing previous decisions in favor of the party regarding the treatment of Kraft paper as an input in the manufacturing process. The Revenue had filed a writ petition against the Tribunal's decision, but it was dismissed.
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