https://www.taxtmi.com/caselaws?id=72345 Notification No. 201/79 was interpreted to give the term "input" a wide scope, extending beyond raw materials or components forming part of the finished product. Packing materials used to secure and preserve manufactured goods, including corrugated boxes, were treated as eligible inputs for proforma credit where duty had been paid. The later amending Notification No. 105/82 was noted as narrowing the scope prospectively, which supported the conclusion that the unamended 1979 notification covered such packing materials. The note therefore states that packing-related articles could qualify for exemption-linked credit under the original notification. en-us Thu, 08 May 1986 00:00:00 +0530 Wed, 18 May 2011 17:05:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72345 Notification No. 201/79 was interpreted to give the term "input" a wide scope, extending beyond raw materials or components forming part of the finished product. Packing materials used to secure and preserve manufactured goods, including corrugated boxes, were treated as eligible inputs for proforma credit where duty had been paid. The later amending Notification No. 105/82 was noted as narrowing the scope prospectively, which supported the conclusion that the unamended 1979 notification covered such packing materials. The note therefore states that packing-related articles could qualify for exemption-linked credit under the original notification. Case-Laws Central Excise Thu, 08 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72345