https://www.taxtmi.com/caselaws?id=41512 Duty-paid wrapper paper used to pack other paper products falls within the relief under Rule 56-A of the Central Excise Rules, 1944, because the rule is remedial and meant to prevent double incidence of excise duty on duty-paid material or finished products used in relation to specified excisable goods. The phrase "for the more convenient distribution of finished product" must be read in that statutory context, and packing material that has already suffered duty is covered when used for distribution of other specified products. The inclusion of packing value in the assessable value under Section 4(4)(d)(i) reinforces the double-duty concern the rule seeks to avoid, so the assessee was entitled to the benefit. en-us Wed, 27 Jun 1984 00:00:00 +0530 Fri, 04 Jun 2010 10:04:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41512 Duty-paid wrapper paper used to pack other paper products falls within the relief under Rule 56-A of the Central Excise Rules, 1944, because the rule is remedial and meant to prevent double incidence of excise duty on duty-paid material or finished products used in relation to specified excisable goods. The phrase "for the more convenient distribution of finished product" must be read in that statutory context, and packing material that has already suffered duty is covered when used for distribution of other specified products. The inclusion of packing value in the assessable value under Section 4(4)(d)(i) reinforces the double-duty concern the rule seeks to avoid, so the assessee was entitled to the benefit. Case-Laws Central Excise Wed, 27 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41512