https://www.taxtmi.com/caselaws?id=83500 Modvat credit was admissible on paint used to mark wooden drums forming the outer packing of wires and cables, because the paint was employed in connection with delivery and clearance of the finished goods and with the statutory marking requirement for excisable goods. The Tribunal treated the issue as covered by authoritative High Court precedent on packaging-related inputs and held that the relaxation concerning marking did not negate the underlying requirement to mark outer packing. No reference to the High Court was necessary, and the reference application was dismissed. en-us Tue, 22 Mar 1994 00:00:00 +0530 Wed, 13 Jul 2011 17:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83500 Modvat credit was admissible on paint used to mark wooden drums forming the outer packing of wires and cables, because the paint was employed in connection with delivery and clearance of the finished goods and with the statutory marking requirement for excisable goods. The Tribunal treated the issue as covered by authoritative High Court precedent on packaging-related inputs and held that the relaxation concerning marking did not negate the underlying requirement to mark outer packing. No reference to the High Court was necessary, and the reference application was dismissed. Case-Laws Central Excise Tue, 22 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83500