https://www.taxtmi.com/caselaws?id=105375 Gummed tapes used to seal cartons containing finished goods were treated as admissible inputs because Rule 57A expressly included packing materials. Their use for sealing the cartons brought them within the scope of eligible packing materials, and the argument that they were only used to prepare packing materials was rejected. Credit was therefore allowable on the tapes as inputs under the Rule. en-us Tue, 23 Oct 2001 00:00:00 +0530 Mon, 05 Mar 2012 14:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105375 Gummed tapes used to seal cartons containing finished goods were treated as admissible inputs because Rule 57A expressly included packing materials. Their use for sealing the cartons brought them within the scope of eligible packing materials, and the argument that they were only used to prepare packing materials was rejected. Credit was therefore allowable on the tapes as inputs under the Rule. Case-Laws Central Excise Tue, 23 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105375