https://www.taxtmi.com/caselaws?id=80492 Tin plates and tin sheets used to manufacture containers for packing the final vegetable product were treated as packaging materials and therefore eligible inputs for Modvat credit. The distinction drawn was between the container itself and the material used to make it; because the containers were used only for packing after the final product had already come into existence, the materials fell within the credit scheme. The containers were also not regarded as intermediate products of the vegetable goods, so the exemption-based bar under Rule 57C did not defeat credit. The result was that Modvat benefit remained available on the packing materials used to make the containers. en-us Thu, 15 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80492 Tin plates and tin sheets used to manufacture containers for packing the final vegetable product were treated as packaging materials and therefore eligible inputs for Modvat credit. The distinction drawn was between the container itself and the material used to make it; because the containers were used only for packing after the final product had already come into existence, the materials fell within the credit scheme. The containers were also not regarded as intermediate products of the vegetable goods, so the exemption-based bar under Rule 57C did not defeat credit. The result was that Modvat benefit remained available on the packing materials used to make the containers. Case-Laws Central Excise Thu, 15 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80492