( 1 ) THIS is a reference under Section 35-G of the Central Excises and Salt Act, 1944. The assessee Is a public limited company engaged in the manufacture of different varieties of paper and paper for captive consumption exclusively. Central Excise duty is paid on the wrapping paper manufactured by the applicant. Thereafter, it is used for wrapping other varieties of paper and paper boards for convenient distribution of these products. The assessee made an application to the Assistant Collector of Central Excise, Warangal Division for permission to avail of proforma credit under the provisions of Rule 56-A of Central Excise Rules, 1944 in respect of the duty initially paid in respect of the wrapping paper. The plea was rejected by the Assistant Collector. On appeal, the Appellate Collector and remanded the matter for de novo disposal. On this occasion again the Assistant Collector held that the wrapping paper used for packing other varieties of paper in the applicants factory is not entitled to the benefit of Rule 56a. The applicant appealed. The Appellate Collector, Central Excise, allowed the appeal by his order dated 24-8-1982. Aggrieved by the decision of the