https://www.taxtmi.com/caselaws?id=80471 Duty-paid wrapping or packing paper used to make paper goods marketable was treated as incidental or ancillary to manufacture, so proforma credit under Rule 56A was admissible where the relevant facts were already on record. The appellate authority could also entertain an additional ground based on Rule 56A even though it had not been specifically raised before the original authority, because no fresh fact-finding was required and the claim arose from the existing record. The commentary therefore supports allowance of the credit claim and rejection of the Revenue's objection to the appellate order. en-us Mon, 11 Dec 1989 00:00:00 +0530 Fri, 17 Jun 2011 11:45:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80471 Duty-paid wrapping or packing paper used to make paper goods marketable was treated as incidental or ancillary to manufacture, so proforma credit under Rule 56A was admissible where the relevant facts were already on record. The appellate authority could also entertain an additional ground based on Rule 56A even though it had not been specifically raised before the original authority, because no fresh fact-finding was required and the claim arose from the existing record. The commentary therefore supports allowance of the credit claim and rejection of the Revenue's objection to the appellate order. Case-Laws Central Excise Mon, 11 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80471