1996 (7) TMI 323

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....r]. - In this appeal from Revenue the issue involved is whether certain chemicals and boxes and containers for packing watches are eligible for benefit under Notification No. 201/79-C.E. as amended. The Assistant Collector had denied the benefit. The Collector had granted the benefit on the observation that the wording "used in the manufacture" were of very wide import and were not necessarily ....

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....ing covered under the term inputs. Since the value of packing has to be included in the assessable value, the packing material would also have to be held as inputs. 3. I have carefully considered the submissions made by the ld. JDR and the written submissions of the respondents. 4. The subject Notification was amended by Notification No. 105/82-C.E., dated 28-2-1982. The amendment ....

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....it was separately specified. Thus, proforma credit under Rule 56A was available for inputs used for convenient distribution of the final goods also. In the Modvat Scheme in Rule 57A also packing materials have been given the status of inputs by way of deemed definition. This has been brought out in the judgement of the Tribunal in the case of Union Carbide Ltd. v. Collector of Central Excise, 1989....

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....sumed during the process and were not visible in the final product can also benefit from this notification. In the judgement cited above, the Tribunal held that it was not necessary for an input to form part of the finished product as it finally emerged at the end of the manufacturing process, but as long as the inputs or raw-material is used up necessarily in the process that carries forward and ....