TMI Blog2016 (5) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... of tax of the final product. The very purpose of the value added tax system is only to ensure this and to avoid incidence of tax more than once. The Tribunal has found that there is a mention about the packing material in fine print in the invoices. But, merely because it was found in a small print, the Tribunal interfered with a finding of fact recorded by the Commissioner of Appeals. There is no dispute about the fact that the final products were cleared along with the packing material in this case. - The surprise inspection did not reveal that the packing materials were recalled and again made use of as sought to be contended by the respondent. An invention of this nature across the bar cannot improve the case of the Revenue. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iated for failing to take into account relevant considerations? In addition to the above, the additional substantial questions of law were framed : (i) Whether it is incumbent upon the Tribunal to consider every fact/submission for and against the assessee and give its finding on each of such submission after considering the evidence pro and contra to each one of them, the failure of the Tribunal to deal with the contentions/submissions of the appellant would vitiate the proceedings ? (ii) Whether the Tribunal erred in as much as it fails to examine the aspect of relevance of packing material for marketability, which is relevant factor while reversing the order of the First Appellate Authority and denying the petitioner's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enable them to load more materials per truck thereby reducing the cost of freight per piece of the product. 4. However, not satisfied with the said explanation offered contemporaneously at the spot, the Additional Commissioner issued a show cause notice dated 5.12.2001 calling upon the appellant to show cause as to why an amount of duty to the extent of ₹ 9,61,758/- should not be recovered under Proviso (i) to Section 11A(1) of the Central Excise Act, 1944 read with the erstwhile Rule 57I(4)/Rule 57AH(2) of the Central Excise rules, 194 as it stood at the relevant point of time for the period from July 1999 to March 2001. 5. The appellant submitted their reply to the show cause notice on 19.1.2002 pointing out that whenever fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not, and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used for manufacture of final products or for any other purpose, within the factory of production. Explanation 1 : The high speed diesel oil or motor spirit, commonly known as petrol, shall not be treated as an input for any purpose whatsoever. Explanation 2 : Inputs include goods used in the manufacture of cap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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