9911796707
TMI Blog1992 (1) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... converted into Tucks (Packets) and bring back the said Tucks for packing their final products i.e. the Razor Blades . 3. He also stated that the Assistant Collector, Central Excise, Jaipur disallowed the permission to operate under Rule 57F(2) by holding that the said aluminium foil sheets did not qualify as input in or in relation to the manufacture of final products, namely, Razor Blades . 4. It was his submission that aluminium sheets were required for manufacture of containers in which blades were kept. Hence they could not be considered as inputs for manufacture of blades and he would in this connection rely on the order of the Tribunal in the case of Ponds India Limited v. CCE, reported in 1988 (38) E.L.T. 351. 5. It was his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue five or ten (as the case may be) of such.wrapped razor blades are then stacked together within the individual cut piece of aluminium foil (as cut out by the job worker and specimen in Exhibit B). Thereafter the individual cut piece is folded into a tuck through the machine process and gummed together. This tuck acts as the outer container for the razor blades. Cellophane film is then used to wrap this tuck containing the blades. The set of five or ten blades (as the case may be) so packed in the tuck with cellophane film is the unit of sale. 8. The learned counsel also stated that the case cited by the learned DR is distinguishable as in the case of Ponds India Limited, manufacture of polyjars from LDPE powder was involved whereas in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We have considered the submissions of both the sides. We find that the learned counsel s submissions have a lot offeree. The case of Ponds India Limited cited by the learned DR is distinguishable as pointed out by the learned counsel and the instant case is more similar to that of Rasoi Limited decided by ERB and cited above and it is on the better footing in as much as the aluminium foil sheets are printed with the brand name of the product and name of the respondent company as well as other particulars which connect them with the respondent s specific product.. Further what is being done in the job work is merely to cut the said sheets into individual cut pieces and the actual packing of the blades is being done in the appellant s own f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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