1999 (9) TMI 296

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.... Shri Sandeep Mehta, Executive, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The application proposes to refer the question as to whether it is permissible to construe "items like PVC pouches and key chains (which are not subjected to any process in the manufacture of travel goods but are supplied with the travel goods and which is not statutorily required under the....

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.... the Tribunal only decided the eligibility of pouches to be inputs. This is apparently based on the last sentence in the third paragraph of the order, which only refers to pouches. The department's appeal refers to both key chains and pouches and departmental representative's arguments also relate to both these items. This is clear from reading the Tribunal order. The absence of any reference to t....

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....n the respondent's written submission in support of the claim that the goods are inputs which has utility during travel etc. do not impinge upon the question submitted for reference. The fact that the Asstt. Commissioner may personally verify the situation and the two orders of the Commissioner (Appeals) have held the goods are inputs, does not bind the Tribunal, nor are we able to agree that the ....