https://www.taxtmi.com/caselaws?id=82943 Tin sheets used to manufacture containers for packing vanaspati were treated as eligible MODVAT input under Rule 57A, because packaging material includes the raw material from which the container is made. The conversion of sheets into sealed tin containers was part of the manufacturing process incidental or ancillary to completing the final product under section 2(f). Credit was not denied merely because the resulting tin container was exempt as an intermediate product; Rule 57C did not apply, and Rule 57D preserved the credit despite exemption of the intermediate article. en-us Thu, 02 Dec 1993 00:00:00 +0530 Fri, 08 Jul 2011 12:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82943 Tin sheets used to manufacture containers for packing vanaspati were treated as eligible MODVAT input under Rule 57A, because packaging material includes the raw material from which the container is made. The conversion of sheets into sealed tin containers was part of the manufacturing process incidental or ancillary to completing the final product under section 2(f). Credit was not denied merely because the resulting tin container was exempt as an intermediate product; Rule 57C did not apply, and Rule 57D preserved the credit despite exemption of the intermediate article. Case-Laws Central Excise Thu, 02 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82943