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TMI Blog2007 (4) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... (A)/182/VDR-I/2005, dated 12-7-05. Commissioner (Appeals) has set aside the order of original authority No. D/26/2004, dated 18-3-05. 2. Heard both sides. 3. The relevant facts, in brief, are as follows (a) The respondent is the manufacturer of Pan Masala and Gutkha and they are using "flexible laminated plastic film" as packing material. They have also availed the Cenvat credit for the same. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id not mean that the respondent was required to reverse the credit of such quantity of input and held that they were eligible for benefit provided under Rule 57(D). He relied on the decision in the case of M/s. Guardian Rubber Private Ltd. v. CCE, Cochin - 2005 (183) E.L.T. 285 (Tri.-Bang.) (d) Learned DR reiterated the findings of original authority. 15 Learned advocate appearing for the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue for use in the process of packing. If a part of the packing material gets damaged in the process of packing, it can not be said that such materials are not being used in the manufacture/packers.
8. No valid grounds have been adduced to interfere with the findings and reasonings adopted by Commissioner (Appeals).
9. The appeal by Department is rejected.
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