https://www.taxtmi.com/caselaws?id=84075 Modvat credit under Rule 57A read with Rule 57G may extend to inputs used in packaging, such as printing ink, HR media, Ethyl/Butyl Acetate, Wax Cello Solve and poly granules, where their use has a sufficient nexus with manufacture and marketing of biscuits. The statutory packaging requirements under the Prevention of Food Adulteration Rules, 1955 and the Standards of Weights and Measures Act, 1976 indicated that compliant packaging was necessary for marketability. Prior decisions recognising credit for essential printing and packaging inputs supported the assessee's position, and the exclusion of such credit was treated as raising a substantial question of law fit for reference. en-us Fri, 13 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 16:26:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84075 Modvat credit under Rule 57A read with Rule 57G may extend to inputs used in packaging, such as printing ink, HR media, Ethyl/Butyl Acetate, Wax Cello Solve and poly granules, where their use has a sufficient nexus with manufacture and marketing of biscuits. The statutory packaging requirements under the Prevention of Food Adulteration Rules, 1955 and the Standards of Weights and Measures Act, 1976 indicated that compliant packaging was necessary for marketability. Prior decisions recognising credit for essential printing and packaging inputs supported the assessee's position, and the exclusion of such credit was treated as raising a substantial question of law fit for reference. Case-Laws Central Excise Fri, 13 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84075