2000 (11) TMI 153

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.... and coils manufactured by the petitioner involve the use of kraft papers which are used for interleaving the strips in order to prevent the strips getting into direct contact, as that would result in friction which would in turn result in defects and also would be potential points for corrosion. The interleaving paper also serves as an oil absorvant thus improving the surface and brightness of th....

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....us, tools or appliances used for producing or processing or any goods or bringing about any change in any substance or in relation to the manufacture of the final products; (ii) packaging materials in respect of which any exemption to the extent of the duty of excise payable on the value of the packaging materials is being availed of for packaging any final products; (iii) packaging material....

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....e of equipment or appliance used in the manufacture of stainless steel sheets. We find it difficult to appreciate or approve such a view. The paper used here is neither an apparatus nor a tool. It is certainly not an appliance, equipment, plant, machinery or machine. The category of machines and similar equipments referred to in sub-clause (i) in clause (b) of the explanation are things which are ....

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....y process involves one coiling and one recoiling. 3. It is, therefore, evident that the kraft paper which the assessee had purchased by paying duty has been used by it in relation to the manufacture of the final product and that it has been used in the process of manufacture at every stage of coiling and recoiling and that it is not an item which is excluded from the category of inputs under th....