https://www.taxtmi.com/caselaws?id=41260 Excise duty could not be levied a second time on wrapping paper that had already been assessed as wrapping paper merely because it was later used internally to pack other paper goods and its value was included in the packed goods' assessable value. The charging provision made manufacture or production the taxable event, while valuation provisions operated only as machinery. The wrapping paper retained its separate identity as an excisable commodity, and packing it did not make its value part of the manufacture of the inner paper. Its cost could not be loaded again into the assessable value after duty had already been paid on it. en-us Wed, 20 Oct 1982 00:00:00 +0530 Mon, 31 May 2010 18:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41260 Excise duty could not be levied a second time on wrapping paper that had already been assessed as wrapping paper merely because it was later used internally to pack other paper goods and its value was included in the packed goods' assessable value. The charging provision made manufacture or production the taxable event, while valuation provisions operated only as machinery. The wrapping paper retained its separate identity as an excisable commodity, and packing it did not make its value part of the manufacture of the inner paper. Its cost could not be loaded again into the assessable value after duty had already been paid on it. Case-Laws Central Excise Wed, 20 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41260