https://www.taxtmi.com/caselaws?id=85234 Polythene film used only to cover already manufactured aerated water bottles in a take-away pack was not an input or packing material for Modvat credit under Rule 57A. The bottles were complete goods before the film was applied, having already been entered in the RG-1 register, and the film served only a transport-covering function. Because it was not used in or in relation to manufacture of the final product, it did not satisfy the statutory test for Modvat eligibility. The cited authorities were found inapplicable on these facts, and the credit claim failed. en-us Tue, 16 Apr 1996 00:00:00 +0530 Wed, 03 Aug 2011 16:12:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85234 Polythene film used only to cover already manufactured aerated water bottles in a take-away pack was not an input or packing material for Modvat credit under Rule 57A. The bottles were complete goods before the film was applied, having already been entered in the RG-1 register, and the film served only a transport-covering function. Because it was not used in or in relation to manufacture of the final product, it did not satisfy the statutory test for Modvat eligibility. The cited authorities were found inapplicable on these facts, and the credit claim failed. Case-Laws Central Excise Tue, 16 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85234