https://www.taxtmi.com/caselaws?id=82369 Packing and wrapping paper used to wrap reams of paper sold in wrapped condition was treated as an integral part of the manufactured product because material necessary to make goods marketable forms part of manufacture. On that basis, the wrapping paper was regarded as a component part of the end product for Rule 56A purposes, and proforma credit was admissible. The issue was stated to be covered by the binding Supreme Court decision on the same point. en-us Tue, 17 Mar 1992 00:00:00 +0530 Mon, 04 Jul 2011 16:23:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82369 Packing and wrapping paper used to wrap reams of paper sold in wrapped condition was treated as an integral part of the manufactured product because material necessary to make goods marketable forms part of manufacture. On that basis, the wrapping paper was regarded as a component part of the end product for Rule 56A purposes, and proforma credit was admissible. The issue was stated to be covered by the binding Supreme Court decision on the same point. Case-Laws Central Excise Tue, 17 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82369