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Documents citing Collector Of Central Excise vs Indo Swing Ltd. on 13 August, 1991

Ashwin Vanaspati Inds. (Pvt.) Ltd. vs Collr. Of C. Ex. And Cus. on 2 December, 1993

The view expressed by the South Regional Bench, in Collector v. Indo Swing Ltd. (supra) being the one principally based on the view expressed in Re: Ponds (India) Ltd., also virtually remains to be not a correct view, and can now not be considered as a conflicting with the view expressed by the West Regional Bench. The position that therefore, emerges out is that there are concurrent views expressed by the East Regional Bench and West Regional Bench, and the same have been endorsed as correct view by the Madras High Court, and the anomalous situation created because of conflicting views, has ceased to exist.
Customs, Excise and Gold Tribunal - Mumbai Cites 16 - Cited by 2 - Full Document

Ashwin Vanaspati Industries (Pvt.) ... vs Collector Of Central Excise on 28 April, 1992

Now, we find that the same Southern Regional Bench have, in the case of Collector of Central Excise v. Indo Swing Ltd. 1992 (19) ETR (19) 372, taken the view that tissue paper, though covered by the inclusive definition of input covering packaging material in Rule 57A, would not be eligible for Modvat credit, because it is converted to wax paper, which is a distinct excisable product and is not emerging as an intermediate product in the manufacture of safety Razor blades. Since such waxed paper is exempted, it cannot come under the purview of Rule 57D(2), but would attract the mischief of Rule 57C. Their findings in para 4 of the said order may be referred to. This view appears to be in conflict with the views set out in the earlier paras held by us. Though in this decision, the definition of 'Manufacture' as per excise law is referred to in passing, its significance, while applying to provisions of Rules 57A, 57C, 57D particularly with reference to that term 'Manufacture' occurring in these Rules, has not been spelt out.
Customs, Excise and Gold Tribunal - Mumbai Cites 4 - Cited by 1 - Full Document
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