https://www.taxtmi.com/caselaws?id=87342 Modvat credit was explained as available for replaceable machine parts fitted to machinery, where they are not independent tools and the exclusion clause in Rule 57A does not apply. It was also stated that duty-paid G.I. stitch wire used through a job worker for corrugated boxes cannot be denied credit merely because the boxes are exempt, where the boxes form part of the manufacturing stream. Raw materials used to make packaging materials, including sodium silicate, Bopp tape and thermocole, were treated as inputs used in relation to manufacture, and credit was not lost because an intermediate packaging product was exempt. en-us Wed, 19 Mar 1997 00:00:00 +0530 Mon, 05 Sep 2011 13:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87342 Modvat credit was explained as available for replaceable machine parts fitted to machinery, where they are not independent tools and the exclusion clause in Rule 57A does not apply. It was also stated that duty-paid G.I. stitch wire used through a job worker for corrugated boxes cannot be denied credit merely because the boxes are exempt, where the boxes form part of the manufacturing stream. Raw materials used to make packaging materials, including sodium silicate, Bopp tape and thermocole, were treated as inputs used in relation to manufacture, and credit was not lost because an intermediate packaging product was exempt. Case-Laws Central Excise Wed, 19 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87342