https://www.taxtmi.com/caselaws?id=74742 Cello poly film used only to pack, protect and secure completed batteries was not an input, raw material or component part used in their manufacture, because it did not enter into the battery or contribute to its actual production. On that basis, exemption under Notification No. 201/79-CE was unavailable. The later amendment to the notification did not change this position, and the film remained outside the exemption. The request for Rule 56A credit was not decided on merits and was left to be pursued before the proper authority. en-us Fri, 11 Dec 1987 00:00:00 +0530 Fri, 10 Jun 2011 17:16:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74742 Cello poly film used only to pack, protect and secure completed batteries was not an input, raw material or component part used in their manufacture, because it did not enter into the battery or contribute to its actual production. On that basis, exemption under Notification No. 201/79-CE was unavailable. The later amendment to the notification did not change this position, and the film remained outside the exemption. The request for Rule 56A credit was not decided on merits and was left to be pursued before the proper authority. Case-Laws Central Excise Fri, 11 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74742