https://www.taxtmi.com/caselaws?id=94978 Credit of duty paid on kraft paper was allowable where the inputs were sent to a job worker for conversion into cartons used as packing material for the final product. Rule 57D permitted such credit, and the exempt status of the intermediate cartons did not defeat entitlement. The cartons were treated as an intermediate product in the manufacturing chain, so exemption at that stage did not affect the input credit on kraft paper. en-us Sat, 14 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 12:13:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94978 Credit of duty paid on kraft paper was allowable where the inputs were sent to a job worker for conversion into cartons used as packing material for the final product. Rule 57D permitted such credit, and the exempt status of the intermediate cartons did not defeat entitlement. The cartons were treated as an intermediate product in the manufacturing chain, so exemption at that stage did not affect the input credit on kraft paper. Case-Laws Central Excise Sat, 14 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94978