https://www.taxtmi.com/caselaws?id=86254 Modvat credit for disposable syringes and needles packed with injectable medicine was unavailable because the medicine, once filled in ampoules, was a complete and independently marketable product. The syringes and needles were merely supplied alongside the finished medicine and were not used in or in relation to its manufacture. They also did not constitute packing material, as they were not a detachable component of the medicine or its container. Accordingly, articles packed with a finished product qualify for Modvat credit only when shown to be manufacturing inputs or part of its packing material. en-us Mon, 14 Oct 1996 00:00:00 +0530 Tue, 16 Aug 2011 17:24:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86254 Modvat credit for disposable syringes and needles packed with injectable medicine was unavailable because the medicine, once filled in ampoules, was a complete and independently marketable product. The syringes and needles were merely supplied alongside the finished medicine and were not used in or in relation to its manufacture. They also did not constitute packing material, as they were not a detachable component of the medicine or its container. Accordingly, articles packed with a finished product qualify for Modvat credit only when shown to be manufacturing inputs or part of its packing material. Case-Laws Central Excise Mon, 14 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86254