https://www.taxtmi.com/caselaws?id=100525 Printed aluminium foil sheets, already duty paid and marked with the assessee's brand and product particulars, were treated as packaging material rather than as mere raw material. Because the job-work was limited to cutting the sheets into pieces and the assessee then folded them into tucks in its own factory for use as the outer container of razor blades, the material was held to fall within the packaging process connected with the specific product. On those facts, Modvat credit and removal under Rule 57F(2) were available, and the departmental circular on raw materials for making packaging materials did not apply. en-us Wed, 29 Jan 1992 00:00:00 +0530 Thu, 02 Feb 2012 15:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100525 Printed aluminium foil sheets, already duty paid and marked with the assessee's brand and product particulars, were treated as packaging material rather than as mere raw material. Because the job-work was limited to cutting the sheets into pieces and the assessee then folded them into tucks in its own factory for use as the outer container of razor blades, the material was held to fall within the packaging process connected with the specific product. On those facts, Modvat credit and removal under Rule 57F(2) were available, and the departmental circular on raw materials for making packaging materials did not apply. Case-Laws Central Excise Wed, 29 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100525