1997 (4) TMI 255

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....i Jangir Singh, JDR, for the Respondents. [Order per : G.R. Sharma, Member (T)]. -  The short point for determination in this appeal is whether Modvat credit will be admissible on duplex board used in the manufacture of printed carton which are used as packing material for torches. 2. The facts of the case are that the appellants are engaged in the manufacture of torches and min....

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....provisions of Rule 57A and supported their contention by citing the Apex Court's decision in the case of Lt. Governor and Others v. Ganesh Flour Mills, 1973 AIR SC 705. In this case the Apex Court has held that the packing material would include not only the ready to use packing material but the material intended to be used for packing of the goods. The appellants also cited the decision of this T....

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....dia Limited reported in 1993 (63) E.L.T. 3 had held that plastic granules are inputs within the meaning of the said term under Rule 57A. In that case the Ld. Counsel submitted that plastic granules which are imported/procured locally by the assessee were sent to job worker for conversion into containers and the containers were used for packing cosmetics. He submits that the ratio of this judgment ....

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....overted into printed carton. That printed carton is an excisable commodity and is an independent entity and therefore, duplex board used as packing material cannot be termed as an input. He reiterated the findings of the lower authorities. 5. Heard the submissions of both sides. We find that the term `packaging material' came up for decision before various Courts and the Courts have interp....