https://www.taxtmi.com/caselaws?id=84911 Polyliners placed inside cartons to protect batteries from oxidation and moisture during storage and transport were examined as possible inputs under Rule 57A. The text states that articles used as a technical necessity for bringing the final product into the market stream can be treated as used in or in relation to manufacture, but that principle was not accepted for these polyliners as packaging materials. They were held not eligible for Modvat credit, and the appeal failed. en-us Mon, 08 Jan 1996 00:00:00 +0530 Mon, 01 Aug 2011 15:07:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84911 Polyliners placed inside cartons to protect batteries from oxidation and moisture during storage and transport were examined as possible inputs under Rule 57A. The text states that articles used as a technical necessity for bringing the final product into the market stream can be treated as used in or in relation to manufacture, but that principle was not accepted for these polyliners as packaging materials. They were held not eligible for Modvat credit, and the appeal failed. Case-Laws Central Excise Mon, 08 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84911