2001 (6) TMI 138 - Central Excise

Extract:
.......s) has relied upon has been communicated as instructions by the Ministry of Finance in its circular dated 30-6-1997 reproduced in 1997 (21) RLT N20. This circular makes it clear that the packing material would include not only ready to use packing material but raw material used to make such packing materials. 4. The appeal is accordingly dismissed.