https://www.taxtmi.com/caselaws?id=85055 Printing ink used to print brand name, manufacturer details and other particulars on tea packets was treated as an eligible input for MODVAT credit because those printed particulars were necessary to make the goods marketable and compliant for sale. The reasoning was that manufacture is complete only when goods reach a marketable form, and ancillary processes connected with packing and identification can form part of manufacture. The earlier contrary view in Parle Products was regarded as distinguishable and not controlling. Accordingly, credit was allowed on the basis that the ink was used in relation to the manufacture and marketing of the final product. en-us Fri, 16 Feb 1996 00:00:00 +0530 Tue, 02 Aug 2011 15:05:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85055 Printing ink used to print brand name, manufacturer details and other particulars on tea packets was treated as an eligible input for MODVAT credit because those printed particulars were necessary to make the goods marketable and compliant for sale. The reasoning was that manufacture is complete only when goods reach a marketable form, and ancillary processes connected with packing and identification can form part of manufacture. The earlier contrary view in Parle Products was regarded as distinguishable and not controlling. Accordingly, credit was allowed on the basis that the ink was used in relation to the manufacture and marketing of the final product. Case-Laws Central Excise Fri, 16 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85055