https://www.taxtmi.com/caselaws?id=84441 Modvat credit on Duplex Board used to make cartons for packing torches was treated as admissible where the material was used in relation to manufacture through packaging, including cartons prepared by job workers. The Tribunal relied on settled precedent on packaging materials and the widened meaning of "in relation to manufacture" to hold that the board could qualify as an input, and that duty-free cartons or indirect processing did not alter the position. Because the issue was already governed by binding authority and was not debatable, no referable question of law arose and the request for reference was not maintainable. en-us Thu, 17 Aug 1995 00:00:00 +0530 Fri, 22 Jul 2011 10:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84441 Modvat credit on Duplex Board used to make cartons for packing torches was treated as admissible where the material was used in relation to manufacture through packaging, including cartons prepared by job workers. The Tribunal relied on settled precedent on packaging materials and the widened meaning of "in relation to manufacture" to hold that the board could qualify as an input, and that duty-free cartons or indirect processing did not alter the position. Because the issue was already governed by binding authority and was not debatable, no referable question of law arose and the request for reference was not maintainable. Case-Laws Central Excise Thu, 17 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84441