https://www.taxtmi.com/caselaws?id=87508 Packaging material manufactured from duty-paid L.D.P.E. granules and used to pack finished goods for marketing can qualify as input used in or in relation to manufacture under Rule 57D. The bags were not excluded merely because they served a packaging function, and it was not necessary that an intermediate product arise only as part of the direct manufacturing process of the final product. Applying the cited precedent, the packaging bags could be treated as intermediate products for Modvat purposes, and credit on the duty paid on the granules was admissible. en-us Mon, 31 Mar 1997 00:00:00 +0530 Tue, 06 Sep 2011 15:09:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87508 Packaging material manufactured from duty-paid L.D.P.E. granules and used to pack finished goods for marketing can qualify as input used in or in relation to manufacture under Rule 57D. The bags were not excluded merely because they served a packaging function, and it was not necessary that an intermediate product arise only as part of the direct manufacturing process of the final product. Applying the cited precedent, the packaging bags could be treated as intermediate products for Modvat purposes, and credit on the duty paid on the granules was admissible. Case-Laws Central Excise Mon, 31 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87508