https://www.taxtmi.com/caselaws?id=88697 Plastic strapping used to pack cartons of processed and preserved food was treated as an eligible input for credit under Rule 57A because the department failed to prove that its cost was excluded from the assessable value of the final product. The assessee maintained that the strapping cost formed part of the assessable value, and the department did not rebut that position with price lists or other material evidence. As the objection was unsupported and the burden of showing non-inclusion was not discharged, the credit was held admissible and the departmental appeal was rejected. en-us Wed, 15 Jan 1997 00:00:00 +0530 Tue, 20 Sep 2011 16:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88697 Plastic strapping used to pack cartons of processed and preserved food was treated as an eligible input for credit under Rule 57A because the department failed to prove that its cost was excluded from the assessable value of the final product. The assessee maintained that the strapping cost formed part of the assessable value, and the department did not rebut that position with price lists or other material evidence. As the objection was unsupported and the burden of showing non-inclusion was not discharged, the credit was held admissible and the departmental appeal was rejected. Case-Laws Central Excise Wed, 15 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88697