1993 (9) TMI 236

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..... er (T)]. All the captioned three appeals are against the common Order-in-Appeal No. A-2/93, dated 22-1-1993 passed by the Collector of Central Excise (Appeals), Pune. 2. The facts of the case are that the appellants are engaged in the manufacture of telephone cables. These cables are wound on wooden drums and marked with particulars of name of the manufacturer, length, quantity and other s .....

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..... sition is that the paint is used in marking of wooden drums used for purpose of winding the cables. These drums are packing material of the cables. Apart from the requirements of the contract of the Telecommunication Department, even as per the provisions of Rule 51 of the Central Excise Rules, the excisable goods after they are packed and weighed in the factory or otherwise made ready for removal .....

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..... markings clearly made on the wooden drums. The Apex Court in the case of East India Paper Industries have held that the goods going into the streams upto the stage of clearance from the factory should be construed to be used in the process of manufacture. We, therefore, do not find acceptance of the findings of the authorities below holding that the paint is used only for marking of the drums and .....

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