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TMI Blog2007 (4) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... 32/2005 & E/CO-414/05 - Final Order Nos. A/1004 & 1005/2007-WZB/AHD - Dated:- 27-4-2007 - [Order per] - This is an appeal against the order 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 respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to Rs. 1,03,064/- and also imposed penalty on the respondent. Commissioner (Appeals) held the view that merely because some quantity of input 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. Guard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . I have carefully considered the rival submissions. 7. This is not a case of packing material being removed as such or it is not even a case of packing material getting damaged even before issue for use in the process of packing. If a part of the packing material gets damaged in the process of packing, it can not be said that such materials are not being used in the manufacture/packers. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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