TMI Blog1987 (4) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... r TI 68 CET, was not permissible. The appeal against the said order was dismissed by the Appellate Collector under his order dated 9-2-1982. The appellants preferred a revision petition to the Central Government against the said order. On transfer thereof to this Tribunal the same is now before us as this deemed appeal. 2. The appellants have indicated by their letters dated 21-1-1987 and 25-2-1987 that he will not be appearing in person. Accordingly we have heard Shri Vineet Kumar for the department and have perused the records. 3. As mentioned earlier the letter of the Deputy Collector dated 10-9-1981 was in response to a letter by the appellants dated 29-9-1981 under which they had sought for permission to avail proforma credit, evid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... They are: (i) Hindustan Liver Ltd. v. Collector of Central Excise -1985 (19) E.L.T. 96. (ii) Madura Coats v. Collector of Central Excise -1985 (22) E.L.T. 94. (iii) Seshasayee Paper and Boards v. Collector of Central Excise -1985 (22) E.L.T. 163. (iv) Andhara Sugar Ltd. v. Collector of Central Excise -1985 (22) E.L.T. 594. (v) Carbon Industries (Pvt.) Ltd. v. Collector of Central Excise -1986 (22) E.L.T. 961; and (vi) M/s. Shri Ram Rayons v. Collector of Central Excise -1987 (30) E.L.T. 850 (Tribunal) = Order No. 208/87-C in Excise Appeal No. 104/83-C. 6. The contention for the department has in all the above cases been that in order to be classified as input goods in terms of the said notifications they should enter into the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for making the manufactured goods marketable the input goods could be said to have been used in a process incidental or ancillary to the completion of the manufactured product and hence they would be entitled to benefit under Notification 201/79 as it originally stood. In the present case the snap fasteners could certainly not be marketed until affixed to printed boards and the needles could not be marketed loose but will have to be packed in boxes before being marketed. Hence so far as the printed boards and boxes in which the needles are packed they would be input goods as defined in Notification 201/79. But the same may not be the case in respect of cartons or boxes in which the printed boards or the needle boxes are subsequently packed, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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