https://www.taxtmi.com/caselaws?id=83881 Duplex Board used to make cartons for packing torches was treated as eligible for Modvat credit under Rule 57A. The expression "packaging materials" was read broadly and was not limited to ready-to-use containers; materials used to manufacture cartons were covered where they were integrally connected with packing of the finished goods. Packing was also treated as an ancillary part of manufacture, so the use of Duplex Board qualified as use in relation to manufacture. On that basis, the duty demand and connected penalty could not survive, and credit was admissible to the assessee. en-us Fri, 23 Dec 1994 00:00:00 +0530 Mon, 18 Jul 2011 14:48:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83881 Duplex Board used to make cartons for packing torches was treated as eligible for Modvat credit under Rule 57A. The expression "packaging materials" was read broadly and was not limited to ready-to-use containers; materials used to manufacture cartons were covered where they were integrally connected with packing of the finished goods. Packing was also treated as an ancillary part of manufacture, so the use of Duplex Board qualified as use in relation to manufacture. On that basis, the duty demand and connected penalty could not survive, and credit was admissible to the assessee. Case-Laws Central Excise Fri, 23 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83881