https://www.taxtmi.com/caselaws?id=82526 Modvat credit under Rule 57A was treated as available for raw materials used to make packaging materials such as cartons for biscuits, because the scheme covers goods used not only directly in manufacture but also in relation to manufacture. Materials converted into packaging articles and then used at the packing stage were regarded as part of the manufacturing process, and the narrower view that only ready-to-use packaging articles qualified was rejected. The enlarged concept of manufacture under Section 2(b) of the Central Excises and Salt Act, 1944 supported this broader eligibility for credit on inputs used to produce packaging materials employed in relation to the final product. en-us Wed, 10 Mar 1993 00:00:00 +0530 Tue, 05 Jul 2011 16:49:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82526 Modvat credit under Rule 57A was treated as available for raw materials used to make packaging materials such as cartons for biscuits, because the scheme covers goods used not only directly in manufacture but also in relation to manufacture. Materials converted into packaging articles and then used at the packing stage were regarded as part of the manufacturing process, and the narrower view that only ready-to-use packaging articles qualified was rejected. The enlarged concept of manufacture under Section 2(b) of the Central Excises and Salt Act, 1944 supported this broader eligibility for credit on inputs used to produce packaging materials employed in relation to the final product. Case-Laws Central Excise Wed, 10 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82526