2007 (4) TMI 73

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....r of Commissioner (Appeals) Commr(A)/182/VDR-I/2005, dated 12-7-05. Commissioner (Appeals) has set aside the order of original authority No. D/26/2004, dated 18-3-05. 2. Heard both sides. 3. The relevant facts, in brief, are as follows (a) The respondent is the manufacturer of Pan Masala and Gutkha and they are using "flexible laminated plastic film" as packing material. They have also av....

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....put did not go into the final product, it did not mean that the respondent was required to reverse the credit of such quantity of input and held that they were eligible for benefit provided under Rule 57(D). He relied on the decision in the case of M/s. Guardian Rubber Private Ltd. v. CCE, Cochin - 2005 (183) E.L.T. 285 (Tri.-Bang.) (d) Learned DR reiterated the findings of original authority. ....