2015 (12) TMI 739

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....ma, Adv., Mr. A. P. Mayee, Adv. And Mr. B. Krishna Prasad, Adv. For the Respondent : Ms. Padmavati Patil, Adv., Mr. Sandeep Narain, Adv., Mr. M. H. Patel, Adv., Mr. Sachin Chitnis, Adv. And M/s. S. Narain & Co. ORDER The respondent-assessee herein is seeking to get the benefit of Rule 57A(4) of the Central Excise Rules, relevant portion whereof reads as under: - "The credit of specified du....

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.... has to be noticed that M/s. Tetra Pak Converting (I) Ltd. are not manufacturers of aseptic packages. They are only manufacturing aseptic packaging paper namely Aluminium foil back with paper thickness not exceeding 0.2 mm. It is true that this packaging paper is used in the manufacture of aseptic packages by various customers. Depending upon their design, colour, etc., the paper is printed and su....

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....ng. In this context, the question would be as to whether these are used in the manufacture of final products by the assessee. On the aforesaid facts, a question of law would arise as to when the assessee does not uses the same itself and the said sealing strips are used by the buyer on the goods sold by the assessee, whether the benefit of Rule 57A(4) would still be admissible to the assessee. No....