https://www.taxtmi.com/caselaws?id=73836 MODVAT credit on HDPE, LDPE and similar inputs was denied where the inputs were not used to make packing materials in the assessee's factory but were sent to outside processors, and the finished packing materials were brought back exempt from duty. Rule 57F(2) was held inapplicable because it contemplates removal of inputs for manufacture of intermediate products that require further processing in the factory before use in the final products. As the returned packing materials were already finished goods and not intermediate products, the claim that the inputs were used in or in relation to manufacture of the final cosmetics and toilet preparations was rejected. en-us Thu, 15 Oct 1987 00:00:00 +0530 Fri, 03 Jun 2011 18:14:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73836 MODVAT credit on HDPE, LDPE and similar inputs was denied where the inputs were not used to make packing materials in the assessee's factory but were sent to outside processors, and the finished packing materials were brought back exempt from duty. Rule 57F(2) was held inapplicable because it contemplates removal of inputs for manufacture of intermediate products that require further processing in the factory before use in the final products. As the returned packing materials were already finished goods and not intermediate products, the claim that the inputs were used in or in relation to manufacture of the final cosmetics and toilet preparations was rejected. Case-Laws Central Excise Thu, 15 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73836