https://www.taxtmi.com/caselaws?id=83684 Paint used to mark wooden drums carrying telephone cables was treated as an input used in relation to manufacture and clearance of excisable goods, because the drums served as packing material and the markings were required by contract and by Rule 51 for wholesale packages leaving the factory. The fact that the paint was applied only for identification, and not to the final product, did not exclude it from Modvat eligibility. On that basis, the paint qualified for Modvat credit and the earlier denial was set aside, with credit directed to be restored. en-us Wed, 08 Sep 1993 00:00:00 +0530 Thu, 14 Jul 2011 18:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83684 Paint used to mark wooden drums carrying telephone cables was treated as an input used in relation to manufacture and clearance of excisable goods, because the drums served as packing material and the markings were required by contract and by Rule 51 for wholesale packages leaving the factory. The fact that the paint was applied only for identification, and not to the final product, did not exclude it from Modvat eligibility. On that basis, the paint qualified for Modvat credit and the earlier denial was set aside, with credit directed to be restored. Case-Laws Central Excise Wed, 08 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83684