https://www.taxtmi.com/caselaws?id=84519 Rubber plugs used on copper brazed steel tubes were treated as eligible Modvat inputs because they sealed the tube ends, preserved cleanliness, prevented contamination, and formed part of the process needed to make the goods marketable. The broad meaning of packaging material and the principle that items required for marketability can be incidental and ancillary to manufacture were applied, so the objection that the plugs were merely excluded packing material was rejected. en-us Wed, 16 Aug 1995 00:00:00 +0530 Fri, 22 Jul 2011 14:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84519 Rubber plugs used on copper brazed steel tubes were treated as eligible Modvat inputs because they sealed the tube ends, preserved cleanliness, prevented contamination, and formed part of the process needed to make the goods marketable. The broad meaning of packaging material and the principle that items required for marketability can be incidental and ancillary to manufacture were applied, so the objection that the plugs were merely excluded packing material was rejected. Case-Laws Central Excise Wed, 16 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84519