https://www.taxtmi.com/caselaws?id=42497 Wrapping paper used internally within a factory to pack paper reels and reams before clearance was treated as part of the packed goods at the time of removal, so excise duty could be charged on the value of the packed paper including the wrapper. Rule 56A of the Central Excise Rules, 1944 applies to duty-paid materials or component parts used in manufacture subject to prescribed conditions, but on the facts stated the manufacturer could not invoke it to exclude duty at the stage of captive use or to claim proforma credit for the wrapping paper. The claim for relief was rejected. en-us Fri, 12 May 1989 00:00:00 +0530 Fri, 11 Jun 2010 15:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42497 Wrapping paper used internally within a factory to pack paper reels and reams before clearance was treated as part of the packed goods at the time of removal, so excise duty could be charged on the value of the packed paper including the wrapper. Rule 56A of the Central Excise Rules, 1944 applies to duty-paid materials or component parts used in manufacture subject to prescribed conditions, but on the facts stated the manufacturer could not invoke it to exclude duty at the stage of captive use or to claim proforma credit for the wrapping paper. The claim for relief was rejected. Case-Laws Central Excise Fri, 12 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42497