https://www.taxtmi.com/caselaws?id=92907 Packaging materials for Modvat purposes include not only the finished container but also materials used in making or completing the packing arrangement when they are integrally connected with packing of the final product. On the facts, plywood sheets used as a stand for mounting and stacking rolls wrapped in polyester film formed part of the packing process, so they qualified as packaging material. Modvat credit on the plywood sheets was therefore admissible, and the Revenue's challenge failed. en-us Fri, 08 Jan 1999 00:00:00 +0530 Sat, 05 Nov 2011 18:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92907 Packaging materials for Modvat purposes include not only the finished container but also materials used in making or completing the packing arrangement when they are integrally connected with packing of the final product. On the facts, plywood sheets used as a stand for mounting and stacking rolls wrapped in polyester film formed part of the packing process, so they qualified as packaging material. Modvat credit on the plywood sheets was therefore admissible, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 08 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92907