{"id":254664,"date":"1990-02-22T00:00:00","date_gmt":"1990-02-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/orient-paper-mills-vs-collector-of-c-ex-on-22-february-1990"},"modified":"2018-03-13T17:50:14","modified_gmt":"2018-03-13T12:20:14","slug":"orient-paper-mills-vs-collector-of-c-ex-on-22-february-1990","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/orient-paper-mills-vs-collector-of-c-ex-on-22-february-1990","title":{"rendered":"Orient Paper Mills vs Collector Of C. Ex. on 22 February, 1990"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Orient Paper Mills vs Collector Of C. Ex. on 22 February, 1990<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1990 ECR 270 Tri Delhi, 1990 (50) ELT 552 Tri Del<\/div>\n<p id=\"p_1\">ORDER<\/p>\n<p>Jyoti Balasundaram, Member (J)<\/p>\n<p id=\"p_1\">1. The issue for consideration in this appeal is whether the cost of packing of paper by wrapping paper should be included in the assessable value of the paper wrapped.\n<\/p>\n<p id=\"p_2\">2.    The appellants manufacture wrapper which is used in wrapping reams\/reels of papers and also for manufacture of reel core on which the paper is wound. At the time of approval of the price list the cost of the duty paid wrapper was included in the assessable value of the paper. The Appellate Collector rejected the appeal of the appellants, against which the appellants preferred a revision application to the Govt. of India. The revision application was transferred to this Tribunal. An application for permission to raise the additional ground of the appellants entitlement to proforma credit on the wrapper paper, based upon the judgment of the Supreme Court in the case of <a href=\"\/doc\/720719\/\" id=\"a_1\">Collector of Central Excise v. Eastend Paper Industries Limited and Orient Paper Mills [Judgments Today<\/a> 1989 (3) S.C. 518] has been filed before us. The Supreme Court has held that proforma credit under Rule 56A of the Central Excise Rules would be applicable to the manufacturers of wrapper paper. In the interest of justice we allow the misc. application and permit the raising of the additional ground set out in the above mentioned application.\n<\/p>\n<p id=\"p_3\">3.    The learned counsel for the appellants prays that the matter may be remanded to the Assistant Collector considering the eligibility of the appellants to proforma credit under the provisions of Rule 56A which permits a manufacturer of any excisable goods specified under special Rule (1) therein to receive material or component parts of finished products on which the duty of excise or additional duty has been paid, in his factory, for the manufacture of finished goods or for the more convenient distribution of finished products and to take credit of the duty already paid on such material or component parts of finished products. The learned SDR has no objection to the matter being remanded.\n<\/p>\n<p id=\"p_4\">4.    In the facts and circumstances mentioned above, we remand the matter to the Assistant Collector to consider the eligibility of the appellants to proforma credit under Rule 56-A in accordance with law and on the basis of all the relevant and material particulars and documents. Appellants should be given an opportunity of being heard in person before any order is passed.\n<\/p>\n<p id=\"p_5\">5.    The appeal is allowed by way of remand.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Orient Paper Mills vs Collector Of C. Ex. on 22 February, 1990 Equivalent citations: 1990 ECR 270 Tri Delhi, 1990 (50) ELT 552 Tri Del ORDER Jyoti Balasundaram, Member (J) 1. The issue for consideration in this appeal is whether the cost of packing of paper by wrapping [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-254664","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Orient Paper Mills vs Collector Of C. 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