https://www.taxtmi.com/caselaws?id=167024 Duty paid on wrapping or packing paper used to pack other varieties of paper was treated as eligible for proforma credit under Rule 56A because normal minimum packing required to make goods marketable, or packing used for convenient distribution, may form part of a process incidental or ancillary to completion of manufacture. The Tribunal also held that the Appellate Collector could entertain and decide an additional ground for proforma credit even though it had not been specifically urged before the Assistant Collector, and was not bound to remand the matter for that reason. On both issues, the Revenue's challenge failed. en-us Mon, 04 Jun 1984 00:00:00 +0530 Wed, 03 Dec 2014 16:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167024 Duty paid on wrapping or packing paper used to pack other varieties of paper was treated as eligible for proforma credit under Rule 56A because normal minimum packing required to make goods marketable, or packing used for convenient distribution, may form part of a process incidental or ancillary to completion of manufacture. The Tribunal also held that the Appellate Collector could entertain and decide an additional ground for proforma credit even though it had not been specifically urged before the Assistant Collector, and was not bound to remand the matter for that reason. On both issues, the Revenue's challenge failed. Case-Laws Central Excise Mon, 04 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167024