https://www.taxtmi.com/caselaws?id=81358 Rule 57A allowed Modvat credit for plain paper and plain aluminium foils used to make identifiable ready-to-use packaging materials, because packaging materials themselves were treated as eligible inputs; however, printing ink and lamination materials used only to process those materials were not treated as packaging materials and credit was denied for them. Chemicals directly used in biscuit manufacture remained eligible for credit despite being described in abbreviated form in the declaration, because the description defect was only technical and the Department did not dispute the goods' substantive use or eligibility. Credit was therefore sustained for the packaging inputs and direct manufacturing chemicals, but refused for printing and lamination-related inputs. en-us Sat, 20 Oct 1990 00:00:00 +0530 Fri, 24 Jun 2011 11:03:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81358 Rule 57A allowed Modvat credit for plain paper and plain aluminium foils used to make identifiable ready-to-use packaging materials, because packaging materials themselves were treated as eligible inputs; however, printing ink and lamination materials used only to process those materials were not treated as packaging materials and credit was denied for them. Chemicals directly used in biscuit manufacture remained eligible for credit despite being described in abbreviated form in the declaration, because the description defect was only technical and the Department did not dispute the goods' substantive use or eligibility. Credit was therefore sustained for the packaging inputs and direct manufacturing chemicals, but refused for printing and lamination-related inputs. Case-Laws Central Excise Sat, 20 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81358