https://www.taxtmi.com/caselaws?id=82248 Packing material qualifies for MODVAT credit only if it is an integral and necessary part of manufacture or of making the final product marketable. Paper bags used for cement were held to be mere packing material, and cement could also be marketed in bulk, so the bags were not an input used in or in relation to manufacture under Rule 57A. MODVAT credit on the paper bags was therefore not admissible. en-us Wed, 07 Oct 1992 00:00:00 +0530 Sat, 02 Jul 2011 18:28:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82248 Packing material qualifies for MODVAT credit only if it is an integral and necessary part of manufacture or of making the final product marketable. Paper bags used for cement were held to be mere packing material, and cement could also be marketed in bulk, so the bags were not an input used in or in relation to manufacture under Rule 57A. MODVAT credit on the paper bags was therefore not admissible. Case-Laws Central Excise Wed, 07 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82248