https://www.taxtmi.com/caselaws?id=100168 Modvat credit on low tack protection tape used during manufacture to protect goods from damage and defects was admissible because an input qualifies if used in or in relation to manufacture, directly or indirectly, even if it is not an essential ingredient of the final product. The fact that the tape was removed before clearance did not defeat credit, and reliance on trade notices could not justify denial where the input was used in the manufacturing process and its value formed part of the assessable value of the final goods. en-us Thu, 28 Jun 2001 00:00:00 +0530 Tue, 31 Jan 2012 14:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100168 Modvat credit on low tack protection tape used during manufacture to protect goods from damage and defects was admissible because an input qualifies if used in or in relation to manufacture, directly or indirectly, even if it is not an essential ingredient of the final product. The fact that the tape was removed before clearance did not defeat credit, and reliance on trade notices could not justify denial where the input was used in the manufacturing process and its value formed part of the assessable value of the final goods. Case-Laws Central Excise Thu, 28 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100168