https://www.taxtmi.com/caselaws?id=42945 Wrapping paper used to pack paper reams or reels may be treated as part of the material required to make the goods marketable, so the excise treatment of the packing material turns on whether it forms part of the manufacturing process and the applicable exemption or proforma credit scheme. The Court also noted that promissory estoppel against the revenue requires proof of a specific assurance, actual reliance, and detrimental change of position; vague trade notices or departmental representations are insufficient. On the facts described, both grounds failed and the excise demand was sustained. en-us Fri, 26 Jan 1990 00:00:00 +0530 Tue, 15 Jun 2010 12:02:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42945 Wrapping paper used to pack paper reams or reels may be treated as part of the material required to make the goods marketable, so the excise treatment of the packing material turns on whether it forms part of the manufacturing process and the applicable exemption or proforma credit scheme. The Court also noted that promissory estoppel against the revenue requires proof of a specific assurance, actual reliance, and detrimental change of position; vague trade notices or departmental representations are insufficient. On the facts described, both grounds failed and the excise demand was sustained. Case-Laws Central Excise Fri, 26 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42945