https://www.taxtmi.com/caselaws?id=87674 High density polyethylene granules used to manufacture plastic containers for packing medicines were treated as inputs within Rule 57A. The granules were consumed in making containers that served as an intermediary in relation to the final product, and the packing material formed part of the manufacturing chain. Applying the reasoning used in the cited packing-material context, the material used to make such intermediary containers was not excluded by the Explanation to Rule 57A. The principle stated is that material used to manufacture a packing container for the assessee's final product can qualify as an input where the container is integrally connected with the manufacturing process. en-us Wed, 03 Dec 1997 00:00:00 +0530 Thu, 08 Sep 2011 15:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87674 High density polyethylene granules used to manufacture plastic containers for packing medicines were treated as inputs within Rule 57A. The granules were consumed in making containers that served as an intermediary in relation to the final product, and the packing material formed part of the manufacturing chain. Applying the reasoning used in the cited packing-material context, the material used to make such intermediary containers was not excluded by the Explanation to Rule 57A. The principle stated is that material used to manufacture a packing container for the assessee's final product can qualify as an input where the container is integrally connected with the manufacturing process. Case-Laws Central Excise Wed, 03 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87674