https://www.taxtmi.com/caselaws?id=83572 The Tribunal ruled in the present case that modvat credit would only be available for specific materials like TDL Poster paper and Glassine paper used in the manufacture of packing material for biscuits. The Tribunal differentiated between materials directly constituting the packaging and those used in the manufacturing process but not integral to the final product. Modvat credit was denied for inputs like ink and wax, emphasizing that benefits applied only to the packaging material itself. The Tribunal partially allowed both appeals, clarifying the eligibility of modvat credit for the materials involved in the production of packing material. en-us Thu, 01 Sep 1994 00:00:00 +0530 Thu, 14 Jul 2011 12:42:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83572 The Tribunal ruled in the present case that modvat credit would only be available for specific materials like TDL Poster paper and Glassine paper used in the manufacture of packing material for biscuits. The Tribunal differentiated between materials directly constituting the packaging and those used in the manufacturing process but not integral to the final product. Modvat credit was denied for inputs like ink and wax, emphasizing that benefits applied only to the packaging material itself. The Tribunal partially allowed both appeals, clarifying the eligibility of modvat credit for the materials involved in the production of packing material. Case-Laws Central Excise Thu, 01 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83572