TMI Blog2015 (12) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of aseptic packaging - Appeal preferred by the Department before the High Court has been dismissed solely on the ground that no question of law arises. We do not agree with the aforesaid observations of the High Court as according to us, question of law clearly arises which had to be determined by the High Court. We, thus, set aside the impugned judgment and remand the case back t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e manufacture of the final products whether directly or indirectly and whether contained in the final product or not. Reading of the aforesaid provision demonstrates that credit would be allowed if the inputs used in the manufacture of final products as well as on inputs which are used in or in relation to the manufacture of the final products. The question in the present case is as to wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... three disputed inputs are actually used directly or indirectly or not. Admittedly, these sealing strips are not used in the manufacture of aseptic packaging paper. It is only the down stream user of the paper who use this paper in the manufacture of various tetra packs. They use the imported sealing strips to make the packages leak proof. It is for the down stream customers who manufacture tetra p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment before the High Court has been dismissed solely on the ground that no question of law arises. We do not agree with the aforesaid observations of the High Court as according to us, question of law clearly arises which had to be determined by the High Court. We, thus, set aside the impugned judgment and remand the case back to the High Court for fresh decision on the aforesaid question of law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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