https://www.taxtmi.com/caselaws?id=85202 Packaging material used in ancillary packing processes can qualify as an input for Modvat credit where it forms part of the manufacturing chain and is necessary to make the final product marketable. Cello tape used to seal cartons containing packed pouches was held to be used in relation to manufacture, because packaging is incidental or ancillary to completion of the manufactured product under Section 2(f), and Rule 57A includes packaging material within inputs. Credit was therefore admissible for the cello tape used in the final packing process. en-us Tue, 30 Jan 1996 00:00:00 +0530 Wed, 03 Aug 2011 13:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85202 Packaging material used in ancillary packing processes can qualify as an input for Modvat credit where it forms part of the manufacturing chain and is necessary to make the final product marketable. Cello tape used to seal cartons containing packed pouches was held to be used in relation to manufacture, because packaging is incidental or ancillary to completion of the manufactured product under Section 2(f), and Rule 57A includes packaging material within inputs. Credit was therefore admissible for the cello tape used in the final packing process. Case-Laws Central Excise Tue, 30 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85202