https://www.taxtmi.com/caselaws?id=82265 Plain aluminium foil used for packing tablets and capsules remained an eligible MODVAT input when sent out only for printing and returned for packing, because printing did not create a different commercial product and the material continued to function as packing material for the final goods. Materials used in relation to manufacture up to the stage of being fit for marketing were treated as inputs for MODVAT purposes. The appellant was therefore entitled to MODVAT credit and the benefit of Rule 57F(2), and the adverse order was set aside on the question of eligibility for credit on the packing material input. en-us Wed, 25 Nov 1992 00:00:00 +0530 Mon, 04 Jul 2011 10:38:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82265 Plain aluminium foil used for packing tablets and capsules remained an eligible MODVAT input when sent out only for printing and returned for packing, because printing did not create a different commercial product and the material continued to function as packing material for the final goods. Materials used in relation to manufacture up to the stage of being fit for marketing were treated as inputs for MODVAT purposes. The appellant was therefore entitled to MODVAT credit and the benefit of Rule 57F(2), and the adverse order was set aside on the question of eligibility for credit on the packing material input. Case-Laws Central Excise Wed, 25 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82265