https://www.taxtmi.com/caselaws?id=85235 Plastic crates used to transport aerated waters were held not to qualify as inputs under Rule 57A because the extended definition of inputs, though including packaging materials, could not be stretched to cover fully finished marketable containers. The distinction between packaging material and packages or containers was treated as material, and the crates were therefore outside the ambit of eligible inputs for Modvat credit. A later notification excluding crates did not create entitlement for the earlier period because the crates were never within the rule's coverage. en-us Tue, 16 Apr 1996 00:00:00 +0530 Wed, 03 Aug 2011 16:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85235 Plastic crates used to transport aerated waters were held not to qualify as inputs under Rule 57A because the extended definition of inputs, though including packaging materials, could not be stretched to cover fully finished marketable containers. The distinction between packaging material and packages or containers was treated as material, and the crates were therefore outside the ambit of eligible inputs for Modvat credit. A later notification excluding crates did not create entitlement for the earlier period because the crates were never within the rule's coverage. Case-Laws Central Excise Tue, 16 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85235