1997 (12) TMI 187 - AT - Central Excise

Summary

The appeal addressed whether high density polythelene granules used to make plastic containers for medicines are considered inputs. The Tribunal initially ruled the granules were not inputs, but the decision was overturned by the Madras High Court in a similar case involving cosmetics. The Court deemed the granules as inputs, leading to the appeal being allowed and the impugned order set aside.