https://www.taxtmi.com/caselaws?id=80220 Packing materials used for biscuits may qualify as "inputs" for Modvat credit under Rule 57-A of the Central Excise Rules, 1944, because packaging materials fall within the Explanation to the rule unless excluded by clauses (ii) and (iii). The departmental rejection was unsustainable where no reasons were given for treating M.G. poster paper and Glassien paper as outside the definition of inputs. Verification was required only to determine whether the packing materials fell within the stated exclusions. The rejection of Modvat credit was set aside and the matter remanded; if the materials were not excluded, credit and consequential relief would follow. en-us Wed, 13 Jan 1988 00:00:00 +0530 Wed, 15 Jun 2011 15:11:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80220 Packing materials used for biscuits may qualify as "inputs" for Modvat credit under Rule 57-A of the Central Excise Rules, 1944, because packaging materials fall within the Explanation to the rule unless excluded by clauses (ii) and (iii). The departmental rejection was unsustainable where no reasons were given for treating M.G. poster paper and Glassien paper as outside the definition of inputs. Verification was required only to determine whether the packing materials fell within the stated exclusions. The rejection of Modvat credit was set aside and the matter remanded; if the materials were not excluded, credit and consequential relief would follow. Case-Laws Central Excise Wed, 13 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80220