9911796707
TMI Blog2007 (10) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... the erstwhile Rule 57-A -- scope of the term ‘inputs’ is very wide as interpreted by various judicial fora - polythene bags have indeed been used in mfg. of final product, though they may not directly form parts of products itself – credit allowed - E/149 & 281/2006 - 1269-1270/2007 - Dated:- 31-10-2007 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per: T.K. Jaya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e demand of interest and imposition of penalty. The revenue is aggrieved over the dropping of the demand of interest and setting aside the penalty. 3. Shri K. Parameshwaran learned and Mrs. Jamuna learned Advocates appeared on behalf of the party and Ms. Sudha Koka learned SDR for the revenue. 4. We heard both sides. The learned Advocate cited a large number of case laws to hold that the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the finished product but are used in any activity concerned with or pertaining to the manufacture of finished goods. Similar views have been expressed in the following decisions: 1. CCE v. Ballarpur Industries Ltd. , 1989 (43) E.L.T. 804 (S.C.) 2. CCE v. Eastend Paper Industries , 1989 (43) E.L.T. 201 (S.C.) 3. CCE v. Rajasthan State Chemical Works , 1991 (55) E.L.T. 44 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n be allowed with consequential relief. Further he added if relief is given then the issue of penalty, interest would not arise. 5. The learned DR reiterated the contentions in the impugned order and the grounds of appeal of the revenue. 6. On a very careful consideration of the entire issue, we find that the party had used polythene bags for dispensing the materials necessary for undertak ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
