https://www.taxtmi.com/caselaws?id=83181 Plastic droppers supplied with pediatric drops were treated as part of the final marketed product for Modvat credit because they were packed with the sealed bottle, formed part of the marketable pack at the factory gate, and their value was included in the assessable value and retail price. Although the dropper was not used in the physical manufacture of the medicine, the phrase "in relation to" was read broadly to cover items that facilitate marketability. Duty paid on the dropper was therefore eligible for credit as a component of the final product. en-us Fri, 01 Oct 1993 00:00:00 +0530 Mon, 11 Jul 2011 15:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83181 Plastic droppers supplied with pediatric drops were treated as part of the final marketed product for Modvat credit because they were packed with the sealed bottle, formed part of the marketable pack at the factory gate, and their value was included in the assessable value and retail price. Although the dropper was not used in the physical manufacture of the medicine, the phrase "in relation to" was read broadly to cover items that facilitate marketability. Duty paid on the dropper was therefore eligible for credit as a component of the final product. Case-Laws Income Tax Fri, 01 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83181