TaxTMI 
TaxTMI 
1992 (3) TMI 226
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....the Respondents. [Order per : P.K. Kapoor, Member (T)]. - This is an appeal against the order passed by the Collector of Central Excise (Appeals), Calcutta. Briefly stated the facts of the case are that the respondents claimed proforma credit of duty paid on wrapping paper brought from outside for use as wrapping of finished paper reams. The Assistant Collector held that benefit in terms of Rul....
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..... reported in 1984 (18) E.L.T. 88 (Trib.). 2. On behalf of the Revenue the learned Jr. D.R. Shri L.N. Murthy stated that wrapping paper was neither a raw material nor component part of finished paper in the form of reams. He contended that wrapping paper not being in the nature of durable and returnable packing the value of such paper would form a part of the assessable value of the finished pape....
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.... the case of Collector of Central Excise v. Eastend Paper Indus. Ltd. reported in 1989 (43) E.L.T. 201 (S.C.). 4. We find that the matter is covered by the Hon'ble Supreme Court's decision in the case of Collector of Central Excise v. Eastend Paper Indus. Ltd. reported in 1989 (43) E.L.T. 201 wherein it was held that wrapping paper used in wrapping of paper is to be treated as raw material or com....
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....tor of Central Excise v. Orient Paper Mills) wherein the appeal has been preferred and in the petition in appeal to this Court by the revenue under Section 35L(b) of the Act, where the question involved was whether the proforma credit under Rule 56A of the Central Excise Rules, 1944 in respect of said packing and wrapping paper used for packing admissible or not is punishable or not, the revenue h....