https://www.taxtmi.com/caselaws?id=82952 Cellophane adhesive tapes used to seal corrugated cardboard boxes were treated as packaging material eligible for Modvat credit under Rule 57A. The expression "packaging material" was read broadly to cover not only containers such as boxes and cartons, but also materials used in packaging. Because the tapes were used to seal boxes in which the finished Vanaspati pouches were cleared from the factory in a marketable condition, their use was regarded as part of the manufacturing process and as goods used in relation to manufacture. en-us Tue, 16 Nov 1993 00:00:00 +0530 Fri, 08 Jul 2011 13:31:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82952 Cellophane adhesive tapes used to seal corrugated cardboard boxes were treated as packaging material eligible for Modvat credit under Rule 57A. The expression "packaging material" was read broadly to cover not only containers such as boxes and cartons, but also materials used in packaging. Because the tapes were used to seal boxes in which the finished Vanaspati pouches were cleared from the factory in a marketable condition, their use was regarded as part of the manufacturing process and as goods used in relation to manufacture. Case-Laws Central Excise Tue, 16 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82952