https://www.taxtmi.com/caselaws?id=269435 Credit under Rule 57A(4) of the Central Excise Rules is available only where inputs are used by the manufacturer in, or in relation to, the manufacture of the final product. The disputed sealing strips were used downstream by buyers to make packages leak proof, not by the assessee in manufacturing the aseptic packaging paper, so entitlement to credit required legal examination on the recorded facts. The SC held that the High Court erred in saying no question of law arose, set aside the judgment, and remanded the matter for fresh decision without expressing any view on the merits. en-us Fri, 16 Oct 2015 00:00:00 +0530 Wed, 03 Feb 2016 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269435 Credit under Rule 57A(4) of the Central Excise Rules is available only where inputs are used by the manufacturer in, or in relation to, the manufacture of the final product. The disputed sealing strips were used downstream by buyers to make packages leak proof, not by the assessee in manufacturing the aseptic packaging paper, so entitlement to credit required legal examination on the recorded facts. The SC held that the High Court erred in saying no question of law arose, set aside the judgment, and remanded the matter for fresh decision without expressing any view on the merits. Case-Laws Central Excise Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269435