https://www.taxtmi.com/caselaws?id=91802 Modvat credit under Rule 57A was held admissible on M.G. poster paper and printing ink used to make printed waxed wrapping paper, where that wrapping paper served as packing material for the final products. The reasoning accepted that Rule 57A covers not only inputs used directly in manufacture but also goods used in relation to the final product, including inputs used to produce intermediate packing material. The departmental objection that credit could not be taken because the materials were used for an intermediate packing input was rejected, and the credit claim was allowed. en-us Thu, 13 May 1999 00:00:00 +0530 Fri, 21 Oct 2011 11:12:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91802 Modvat credit under Rule 57A was held admissible on M.G. poster paper and printing ink used to make printed waxed wrapping paper, where that wrapping paper served as packing material for the final products. The reasoning accepted that Rule 57A covers not only inputs used directly in manufacture but also goods used in relation to the final product, including inputs used to produce intermediate packing material. The departmental objection that credit could not be taken because the materials were used for an intermediate packing input was rejected, and the credit claim was allowed. Case-Laws Central Excise Thu, 13 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91802