https://www.taxtmi.com/caselaws?id=88718 Modvat credit was held admissible on duplex board used to make printed cartons for packing torches and miniature bulbs, because packing material used in relation to manufacture and marketing forms part of the manufacturing process. The Tribunal treated packing as incidental or ancillary to completion of the final product and regarded containers used for packing as part of that product for credit purposes. On that reasoning, denial of credit was unsustainable and the order was set aside. en-us Fri, 02 May 1997 00:00:00 +0530 Tue, 20 Sep 2011 17:33:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88718 Modvat credit was held admissible on duplex board used to make printed cartons for packing torches and miniature bulbs, because packing material used in relation to manufacture and marketing forms part of the manufacturing process. The Tribunal treated packing as incidental or ancillary to completion of the final product and regarded containers used for packing as part of that product for credit purposes. On that reasoning, denial of credit was unsustainable and the order was set aside. Case-Laws Central Excise Fri, 02 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88718