2002 (2) TMI 693

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....DR, for the Respondent. [Order]. -  The appellants manufacture insulation tapes which were packed in PVC cups. The cups were purchased from the market. The packing of the tapes was done by job worker situated outside the factory of the appellants. For sending the tapes to the job worker, the assessee had resorted to the provisions of Rule 57F(3) (as it then was). In the proforma, they h....

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.... mention under Rule 57F(3) had been given indicating clearance of packing materials viz. cups. He held that the clearance of cups would be covered under Rule 57F(3). Hence this appeal. 3. Shri Patel maintained that the cost of packing was included in the assessable value of the final goods. He showed Challan No. 881, dated 12-10-94 issued under Rule 52A which indicates that the goods clear....