https://www.taxtmi.com/caselaws?id=41424 Rule 56A was construed to allow set-off or proforma credit for duty-paid wrapper paper used to pack reams and reels of paper at final clearance, because the paper had already suffered excise duty and its use was only for convenient distribution of the finished goods. The Court rejected the narrower view that credit was available only if the material underwent a further manufacturing process, holding that such an interpretation was inconsistent with the rule's language and purpose. It also treated denial of credit in these circumstances as permitting double levy on the same duty-paid wrapper paper. The orders rejecting the claim were therefore unsustainable. en-us Thu, 01 Sep 1983 00:00:00 +0530 Thu, 03 Jun 2010 11:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41424 Rule 56A was construed to allow set-off or proforma credit for duty-paid wrapper paper used to pack reams and reels of paper at final clearance, because the paper had already suffered excise duty and its use was only for convenient distribution of the finished goods. The Court rejected the narrower view that credit was available only if the material underwent a further manufacturing process, holding that such an interpretation was inconsistent with the rule's language and purpose. It also treated denial of credit in these circumstances as permitting double levy on the same duty-paid wrapper paper. The orders rejecting the claim were therefore unsustainable. Case-Laws Central Excise Thu, 01 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41424