https://www.taxtmi.com/caselaws?id=85664 Adhesive tape used to seal soap cartons was treated as packing material integral to the marketable packing of the excisable goods, not as a mere auxiliary item. On that basis, the text states that such tape qualified as an eligible input for Modvat credit under Rule 57G because sealing the cartons was essential to complete packing. The denial of credit was therefore unsustainable, and the assessee's claim was accepted while the departmental challenge failed. en-us Fri, 21 Jun 1996 00:00:00 +0530 Sat, 06 Aug 2011 13:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85664 Adhesive tape used to seal soap cartons was treated as packing material integral to the marketable packing of the excisable goods, not as a mere auxiliary item. On that basis, the text states that such tape qualified as an eligible input for Modvat credit under Rule 57G because sealing the cartons was essential to complete packing. The denial of credit was therefore unsustainable, and the assessee's claim was accepted while the departmental challenge failed. Case-Laws Central Excise Fri, 21 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85664