1999 (4) TMI 230 - AT - Central Excise

Summary

The appeal dealt with whether Thermocol sheets used for scooter transportation are eligible inputs under Rule 57A. The Collector's decision was upheld based on the precedent set in the Jayshree Timber Products case. The Tribunal emphasized that packaging material does not have to be a complete package, as seen in the case of plastic granules used for making containers. The appeal was dismissed, affirming the Collector's decision.