https://www.taxtmi.com/caselaws?id=82255 Printing ink used in printing plastic films was treated as an input used in relation to manufacture, because the printing process formed part of bringing the final product into existence rather than a post-manufacturing step. The printed text remained on the finished product, the ink cost was included in the price charged, and the objection that printing occurred after manufacture was rejected as unrealistic. On that basis, the ink fell within Rule 57A read with the inclusive definition of manufacture in Section 2(f), and Modvat credit was admissible. en-us Thu, 29 Oct 1992 00:00:00 +0530 Sat, 02 Jul 2011 18:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82255 Printing ink used in printing plastic films was treated as an input used in relation to manufacture, because the printing process formed part of bringing the final product into existence rather than a post-manufacturing step. The printed text remained on the finished product, the ink cost was included in the price charged, and the objection that printing occurred after manufacture was rejected as unrealistic. On that basis, the ink fell within Rule 57A read with the inclusive definition of manufacture in Section 2(f), and Modvat credit was admissible. Case-Laws Central Excise Thu, 29 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82255