https://www.taxtmi.com/caselaws?id=89949 P.V.C. tubing used only to attach a promotional free steel bowl to bottles meant for export was not an input used in or in relation to manufacture under Rule 57A. The bottled product was already complete and marketable without the bowl, so the tubing could not be treated as packing material or as material necessary to render the goods marketable. Modvat credit was therefore not available, and the appeal failed. en-us Thu, 24 Dec 1998 00:00:00 +0530 Sat, 01 Oct 2011 14:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89949 P.V.C. tubing used only to attach a promotional free steel bowl to bottles meant for export was not an input used in or in relation to manufacture under Rule 57A. The bottled product was already complete and marketable without the bowl, so the tubing could not be treated as packing material or as material necessary to render the goods marketable. Modvat credit was therefore not available, and the appeal failed. Case-Laws Central Excise Thu, 24 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89949