https://www.taxtmi.com/caselaws?id=167553 The Tribunal ruled that the screw caps used on Horlicks bottles do not qualify as inputs under Notification No. 201/79-C.E. The majority opinion set aside the Collector's order, denying M/s. HMM Limited the concession. The Tribunal held that the screw caps are not component parts of Horlicks but merely packaging elements, emphasizing that excisable goods are the prepared foods, not the containers. The dissenting opinion argued for considering the screw caps as component parts, but the majority decision favored denying the concession to M/s. HMM Limited. en-us Thu, 28 Mar 1985 00:00:00 +0530 Wed, 24 Dec 2014 12:31:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167553 The Tribunal ruled that the screw caps used on Horlicks bottles do not qualify as inputs under Notification No. 201/79-C.E. The majority opinion set aside the Collector's order, denying M/s. HMM Limited the concession. The Tribunal held that the screw caps are not component parts of Horlicks but merely packaging elements, emphasizing that excisable goods are the prepared foods, not the containers. The dissenting opinion argued for considering the screw caps as component parts, but the majority decision favored denying the concession to M/s. HMM Limited. Case-Laws Central Excise Thu, 28 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167553