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of <h1>Paint used for packing drums is an input essential for marketability, rules Appellate Tribunal.</h1> <h3>COLLECTOR OF CENTRAL EXCISE & CUSTOMS Versus ASIAN PAINTS (I) LTD.</h3> The Appellate Tribunal CEGAT, Mumbai upheld that paint used for packing drums is considered an input necessary for the final product's marketability. The ... Modvat The Appellate Tribunal CEGAT, Mumbai upheld that paint used to paint drums for packing manufactured paint is considered an input as it is necessary for the final product to be marketable. The appeal by the department challenging this decision was dismissed.
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