https://www.taxtmi.com/caselaws?id=72345 Under Notification No. 201/79, the term "input" covered duty-paid corrugated boxes used to pack manufactured goods, rather than being confined to raw materials or components incorporated into the finished product. Packing materials used to secure and preserve goods qualified for proforma credit. The subsequent amendment narrowing the notification's scope operated prospectively and supported the broader coverage under the unamended notification. Corrugated boxes used for packing duty-paid goods were therefore eligible inputs, entitling the assessee to proforma credit and consequential relief. 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 Under Notification No. 201/79, the term "input" covered duty-paid corrugated boxes used to pack manufactured goods, rather than being confined to raw materials or components incorporated into the finished product. Packing materials used to secure and preserve goods qualified for proforma credit. The subsequent amendment narrowing the notification's scope operated prospectively and supported the broader coverage under the unamended notification. Corrugated boxes used for packing duty-paid goods were therefore eligible inputs, entitling the assessee to proforma credit and consequential relief. Case-Laws Central Excise Thu, 08 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72345