https://www.taxtmi.com/caselaws?id=97811 A hot melt unit used to seal cartons containing welding electrodes was treated as capital goods eligible for Modvat credit under Rule 57Q because packing was an integral step in making the finished goods marketable. The packing process was held to be connected with the manufacture and marketability of the product, so machinery used for that purpose qualified for credit. The Revenue's challenge failed on that basis. en-us Fri, 20 Apr 2001 00:00:00 +0530 Wed, 18 Jan 2012 11:48:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97811 A hot melt unit used to seal cartons containing welding electrodes was treated as capital goods eligible for Modvat credit under Rule 57Q because packing was an integral step in making the finished goods marketable. The packing process was held to be connected with the manufacture and marketability of the product, so machinery used for that purpose qualified for credit. The Revenue's challenge failed on that basis. Case-Laws Central Excise Fri, 20 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97811