https://www.taxtmi.com/caselaws?id=90382 Modvat credit was held admissible on duplex board used to manufacture printed cartons for packing torches and miniature bulbs. The expression "packaging material" was construed broadly to extend beyond the immediate container and to include materials used in making cartons or other packing media where that use is integrally connected with packing the final product. On that interpretation, the disallowance of credit could not stand. en-us Thu, 03 Apr 1997 00:00:00 +0530 Fri, 07 Oct 2011 10:38:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90382 Modvat credit was held admissible on duplex board used to manufacture printed cartons for packing torches and miniature bulbs. The expression "packaging material" was construed broadly to extend beyond the immediate container and to include materials used in making cartons or other packing media where that use is integrally connected with packing the final product. On that interpretation, the disallowance of credit could not stand. Case-Laws Central Excise Thu, 03 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90382