https://www.taxtmi.com/caselaws?id=80115 Printed boards used to affix snap fasteners and the boxes used for the initial packing of needles were treated as input goods under Notification No. 201/79-C.E. because they were used in a process incidental or ancillary to making the product marketable; relief was available for such items up to 28-2-1982. Cartons and outer boxes used only for subsequent packing and transport were outside the notification, as they did not form part of the manufactured article's marketable preparation; no relief was available for them. The governing distinction was between materials connected with completion and marketability of the goods, and materials used merely for transport convenience. en-us Tue, 28 Apr 1987 00:00:00 +0530 Tue, 14 Jun 2011 18:28:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80115 Printed boards used to affix snap fasteners and the boxes used for the initial packing of needles were treated as input goods under Notification No. 201/79-C.E. because they were used in a process incidental or ancillary to making the product marketable; relief was available for such items up to 28-2-1982. Cartons and outer boxes used only for subsequent packing and transport were outside the notification, as they did not form part of the manufactured article's marketable preparation; no relief was available for them. The governing distinction was between materials connected with completion and marketability of the goods, and materials used merely for transport convenience. Case-Laws Central Excise Tue, 28 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80115