https://www.taxtmi.com/caselaws?id=72505 Corrugated boxes used to pack manufactured goods were treated as "inputs" under Notification No. 201/79 because the term was given a wide meaning and was not confined to raw materials or components entering the finished product. The later narrowing of the concept, requiring goods to form part of the finished product, arose only from the amending Notification No. 105/82. Relying on prior Tribunal reasoning on packing materials such as wooden drums, the document states that packing material used in relation to the goods can qualify for proforma credit unless the notification expressly restricts the term. en-us Thu, 08 May 1986 00:00:00 +0530 Fri, 20 May 2011 10:42:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72505 Corrugated boxes used to pack manufactured goods were treated as "inputs" under Notification No. 201/79 because the term was given a wide meaning and was not confined to raw materials or components entering the finished product. The later narrowing of the concept, requiring goods to form part of the finished product, arose only from the amending Notification No. 105/82. Relying on prior Tribunal reasoning on packing materials such as wooden drums, the document states that packing material used in relation to the goods can qualify for proforma credit unless the notification expressly restricts the term. Case-Laws Central Excise Thu, 08 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72505