https://www.taxtmi.com/caselaws?id=88116 Modvat credit on aluminium foil used as packing material was treated as admissible where the declaration described the foil as packing material and the same packing material was common to the relevant products. Since manufacture was not complete until such packing was done and the inputs were duly reflected in statutory records, the declaration was not regarded as deficient merely because the material was not separately identified as a distinct input for the product. A liberal construction of the declaration was applied, and credit was allowed. en-us Thu, 01 Jan 1998 00:00:00 +0530 Thu, 15 Sep 2011 12:01:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88116 Modvat credit on aluminium foil used as packing material was treated as admissible where the declaration described the foil as packing material and the same packing material was common to the relevant products. Since manufacture was not complete until such packing was done and the inputs were duly reflected in statutory records, the declaration was not regarded as deficient merely because the material was not separately identified as a distinct input for the product. A liberal construction of the declaration was applied, and credit was allowed. Case-Laws Central Excise Thu, 01 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88116