https://www.taxtmi.com/caselaws?id=81731 Modvat credit was admissible on duty-paid plastic granules used to make blow-moulded tubes and lay flat tubings that were then used in manufacturing slurry explosives. Rule 57A was applied broadly: credit extends to goods used in or in relation to the manufacture of final products, and the inclusive reference to packaging materials did not narrow that rule to packaging goods alone. The fact that the granules were first converted into intermediate goods, or that those intermediates may have been exempt, did not defeat eligibility. Rule 57D and the job-work arrangement also supported the claim, so the departmental challenge failed. en-us Wed, 25 Sep 1991 00:00:00 +0530 Tue, 28 Jun 2011 15:26:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81731 Modvat credit was admissible on duty-paid plastic granules used to make blow-moulded tubes and lay flat tubings that were then used in manufacturing slurry explosives. Rule 57A was applied broadly: credit extends to goods used in or in relation to the manufacture of final products, and the inclusive reference to packaging materials did not narrow that rule to packaging goods alone. The fact that the granules were first converted into intermediate goods, or that those intermediates may have been exempt, did not defeat eligibility. Rule 57D and the job-work arrangement also supported the claim, so the departmental challenge failed. Case-Laws Central Excise Wed, 25 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81731