https://www.taxtmi.com/caselaws?id=81778 Tinplates used to manufacture tins for packing the final product were treated as eligible inputs for Modvat credit under Rule 57A. The expression "packaging materials" was given its ordinary commercial meaning and was not confined to finished containers, so material used to make the package could qualify where it formed part of the process of making goods marketable. The reasoning also noted that a specific exclusion for plywood used in tea chests implied that analogous packing materials would otherwise fall within the rule. On that basis, tinplate used for tins was covered by the credit provision. en-us Mon, 17 Feb 1992 00:00:00 +0530 Tue, 28 Jun 2011 17:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81778 Tinplates used to manufacture tins for packing the final product were treated as eligible inputs for Modvat credit under Rule 57A. The expression "packaging materials" was given its ordinary commercial meaning and was not confined to finished containers, so material used to make the package could qualify where it formed part of the process of making goods marketable. The reasoning also noted that a specific exclusion for plywood used in tea chests implied that analogous packing materials would otherwise fall within the rule. On that basis, tinplate used for tins was covered by the credit provision. Case-Laws Central Excise Mon, 17 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81778