2001 (10) TMI 961

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..... der]. -  The 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 relati .....

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..... definition of inputs. 2. I have carefully considered the rival submissions. I agree with the assessee that gummed tapes are in the nature of packing material and since Rule 57A defines inputs as including packing materials, the item in dispute is eligible to credit in terms of Rule 57A. I, therefore, uphold the impugned order and reject the appeal.
Case laws, Decisions, Judgements, Orde .....

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