https://www.taxtmi.com/caselaws?id=49970 The Tribunal allowed the appeal, setting aside the Commissioner's order, and ruled in favor of the appellant regarding the eligibility of the duty paid on input strips for aseptic packaging rolls. The Tribunal emphasized that processes required to make a product marketable are part of manufacturing, citing precedents and a Supreme Court decision to support the argument that components necessary for marketability are considered inputs in manufacturing. The Tribunal concluded that the strips are indeed inputs used in or in relation to the manufacture of the finished product, rejecting the department's stance. en-us Wed, 11 Oct 2000 00:00:00 +0530 Wed, 18 Aug 2010 17:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49970 The Tribunal allowed the appeal, setting aside the Commissioner's order, and ruled in favor of the appellant regarding the eligibility of the duty paid on input strips for aseptic packaging rolls. The Tribunal emphasized that processes required to make a product marketable are part of manufacturing, citing precedents and a Supreme Court decision to support the argument that components necessary for marketability are considered inputs in manufacturing. The Tribunal concluded that the strips are indeed inputs used in or in relation to the manufacture of the finished product, rejecting the department's stance. Case-Laws Central Excise Wed, 11 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49970