https://www.taxtmi.com/caselaws?id=45045 Wrapping paper used captively within the factory as part of making finished goods marketable was treated as a component of the excisable product, so excise duty was payable only once at the stage of clearance of the packed goods and not again on internal transfer to the wrapping section. On that footing, the corresponding credit under Rule 56A(2) was held to be available and the application for such credit was to be considered and allowed in accordance with the rule. The separate request for a declaration of benefit under the specified notifications was refused, though the petitioner was left free to challenge any refusal under law. en-us Thu, 12 Dec 1996 00:00:00 +0530 Thu, 08 Jul 2010 10:44:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45045 Wrapping paper used captively within the factory as part of making finished goods marketable was treated as a component of the excisable product, so excise duty was payable only once at the stage of clearance of the packed goods and not again on internal transfer to the wrapping section. On that footing, the corresponding credit under Rule 56A(2) was held to be available and the application for such credit was to be considered and allowed in accordance with the rule. The separate request for a declaration of benefit under the specified notifications was refused, though the petitioner was left free to challenge any refusal under law. Case-Laws Central Excise Thu, 12 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45045