2001 (10) TMI 961 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the assessee, holding that gummed tapes used for packing aluminum printed collapsible tubes are admissible inputs under Rule 57A of the Central Excise Rules. The Tribunal agreed that gummed tapes are considered packing material and thus eligible for credit under Rule 57A. The appeal by the Revenue was rejected.