9911796707
TMI Blog1988 (1) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants bring M.G. Poster Paper and Glassien paper falling under sub-heading 4802.99 as an input, a packing material for their final produce biscuits manufactured by them. Before M.G. poster paper and Glassien paper are used as a packing material for biscuits these are required to be printed and waxed. For this process they send the M.G. poster paper and Glassien paper to a paper convertor and bri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned in Rule 57-A. Hence, no Modvat credit is admissible on the said paper." 2. It is against the aforesaid order of the Additional Collector that an appeal has been filed now. The learned consultant for the appellants has urged that Rule 57-A(1) clearly includes packaging material within the scope of term 'inputs' referred to in the said rule for which Modvat credit is admissible. He furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered the pleas advanced on both sides. I agree with the learned consultant's plea that the Addl. Collector's order does not give any reason. On the prima facie reading of Rule 57-A it is clear that all types of packaging materials are included within the scope of terms 'inputs' as given in clause (b) of the explanation to Rule 57-A except those mentioned in clauses (ii) and (iii) in the exclus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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