TMI Blog1986 (5) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... d ]. - This is a revision application filed before the Government of India against Order-in-Appeal No. 56/82 (M), dated 9th February, 1982 passed by the Appellate Collector of Central Excise, Madras. On the setting up of this Tribunal, this has been transferred here and is now being treated as an appeal before us. 2. Briefly the facts are that the appellants manufacture carbon element and zi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri A.C. Jain, learned Advocate for the appellants has submitted before us that carbon elements and zinc elements must, after manufacture, be securely packed in order to preserve the cell components and to protect the same against damage and losses in storage. Therefore, it is urged that the packing container cannot but be considered as an input as visualised in Notification 201/79. Shri A.C. J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Central Excise, Bombay (supra), it was observed that Notification No. 201/79 exempted excisable goods in the manufacture of which any goods falling under Item 68 (referred to as inputs in the Notification) had been used to the extent of duty of excise that had already been paid on the inputs. Whereas the term input is of wide scope, the Department had wanted to narrow or restrict its scope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hetic detergents marketed in such cartons. 6. Again in the case of M/s. Universal Cables Ltd., Satna v. Collector of Central Excise, Indore 1984 ECR 1864, it was held by this Tribunal that wooden drums used in the packing of electric wires and cables were to be treated as inputs for the purpose of Notification 178/77-C.E. 7. Shri A.S. Sundar Rajan has stated nothing which would indicate that a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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