https://www.taxtmi.com/caselaws?id=81752 Surface protection film used on high-finished stainless steel sheets was treated as an essential protective coating applied during manufacture and included in assessable value. Because the coating was necessary to render the finished goods marketable, it was held to be used in or in relation to manufacture rather than as mere packing material. The film therefore qualified as an input for Modvat credit under Rule 57A, and the lower appellate authority's view in favour of the assessee was upheld. en-us Mon, 30 Dec 1991 00:00:00 +0530 Tue, 28 Jun 2011 16:24:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81752 Surface protection film used on high-finished stainless steel sheets was treated as an essential protective coating applied during manufacture and included in assessable value. Because the coating was necessary to render the finished goods marketable, it was held to be used in or in relation to manufacture rather than as mere packing material. The film therefore qualified as an input for Modvat credit under Rule 57A, and the lower appellate authority's view in favour of the assessee was upheld. Case-Laws Central Excise Mon, 30 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81752