1999 (4) TMI 230

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..... the Appellant. Shri L.B. Attar, Advocate, for the Respondent. [Order]. - The limited issue in this appeal is whether Thermocol sheets packing used for transportation of scooters are eligible input in terms of Rule 57A or not. The Collector (Appeals) in the impugned order held it to be a input following the ratio of the CEGAT Judgment in the case of Jayshree Timber Products v. Collector of Cent .....

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..... e. The material used for packaging would also constitute packaging material. The cited judgment of the High Court is in a different context and is more liberal than the Jayshree Timber Products Judgment. In this case the High Court held that plastic granules which were used for making containers which in turn were used for packaging final goods namely cosmetics, would qualify as input under Rule 5 .....

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