https://www.taxtmi.com/caselaws?id=92586 Printing ink, poly granules, H.R. medias, ethylene vinyl acetate co-polymer, ethyl acetate, butyl acetate and paraffin wax used in printing and lamination of biscuit packing material were treated as eligible inputs for Modvat credit under Rule 57A. The Tribunal applied earlier rulings that printing ink used on packing material, and M.G. poster paper with printing ink in the manufacture of waxed paper, fall within the input concept for Modvat purposes. On that reasoning, the items used in the packing-material manufacturing chain were held eligible for credit, and the assessee's claim succeeded. en-us Wed, 27 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 16:38:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92586 Printing ink, poly granules, H.R. medias, ethylene vinyl acetate co-polymer, ethyl acetate, butyl acetate and paraffin wax used in printing and lamination of biscuit packing material were treated as eligible inputs for Modvat credit under Rule 57A. The Tribunal applied earlier rulings that printing ink used on packing material, and M.G. poster paper with printing ink in the manufacture of waxed paper, fall within the input concept for Modvat purposes. On that reasoning, the items used in the packing-material manufacturing chain were held eligible for credit, and the assessee's claim succeeded. Case-Laws Central Excise Wed, 27 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92586