https://www.taxtmi.com/caselaws?id=81139 Printed and laminated aluminium foils specifically identifiable for conversion into sachets for packing medicaments were treated as packaging materials for Modvat purposes. The wider meaning of "packaging materials" under Rule 57A was applied, and it was not confined to ready-to-use boxes, cartons or sachets. Because the foils were already recognisable as packaging input for the final product, Modvat credit was admissible. Sending the foils out for job work under Rule 57F(2) to convert them into sachets did not alter their character or defeat eligibility; the distinction from cases involving plain raw materials was accepted. en-us Wed, 24 Apr 1991 00:00:00 +0530 Wed, 22 Jun 2011 16:29:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81139 Printed and laminated aluminium foils specifically identifiable for conversion into sachets for packing medicaments were treated as packaging materials for Modvat purposes. The wider meaning of "packaging materials" under Rule 57A was applied, and it was not confined to ready-to-use boxes, cartons or sachets. Because the foils were already recognisable as packaging input for the final product, Modvat credit was admissible. Sending the foils out for job work under Rule 57F(2) to convert them into sachets did not alter their character or defeat eligibility; the distinction from cases involving plain raw materials was accepted. Case-Laws Central Excise Wed, 24 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81139