2007 (12) TMI 114

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..... gned order whereby benefit of credit was denied in respect of holograms and penalties were imposed. 3. Show-cause notice was issued to the appellant for denial of credit in respect of holograms on the ground that the same are not used in or in relation to the manufacture of final product during the period from 16.2.2000 to 18.1.2002. 4. The appellants are engaged in the manufacture of ball and r .....

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..... d the appellants are using this packing material as input in the manufacture of final product which is cleared on payment of duty.  The contention is that the appellants are including cost of packing which also includes the cost of holograms at the time of clearance of their final product for arriving at the assessable value of the goods for payment of excise duty, therefore, the denial of cr .....

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