2001 (10) TMI 961

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..... he Revenue has filed the above appeal against the order of the Commissioner of Central Excise (Appeals), Mumbai holding that gummed tapes used for packing of assessee s final product viz. aluminium printed collapsible tubes in cartons, are admissible inputs under Rule 57A of the Central Excise Rules. It is the contention of the Revenue that gummed tapes are not used in or in relation to the final .....

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