1997 (1) TMI 318

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..... -  In the order impugned in the appeal, the Collector (Appeals) has held that the plastic strapping used in the packing cartons of processed and preserved food manufactured by it are inputs. Hence this appeal by the Department. 2. The Departmental Representative reiterates the grounds in the appeal, which is that the assessee has not included the cost of the strapping in the assessab....