https://www.taxtmi.com/caselaws?id=113322 Plastic carry bags enclosed with footwear cartons were held not to qualify for Modvat credit as inputs or packing materials under Rule 57A and Rule 57B(1)(v) of the Central Excise Rules, 1944. The bags were not used directly or indirectly in manufacture, nor were they used in relation to manufacture; they merely facilitated the consumer's carrying of the footwear after sale, making them part of a post-manufacture activity. Inclusion of their cost in the assessable value did not establish the required manufacturing nexus. Earlier Tribunal authority on similar carry bags was applied, while the cited Supreme Court and motor vehicle decisions were found inapplicable. en-us Thu, 29 Jan 2004 00:00:00 +0530 Fri, 04 May 2012 18:10:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113322 Plastic carry bags enclosed with footwear cartons were held not to qualify for Modvat credit as inputs or packing materials under Rule 57A and Rule 57B(1)(v) of the Central Excise Rules, 1944. The bags were not used directly or indirectly in manufacture, nor were they used in relation to manufacture; they merely facilitated the consumer's carrying of the footwear after sale, making them part of a post-manufacture activity. Inclusion of their cost in the assessable value did not establish the required manufacturing nexus. Earlier Tribunal authority on similar carry bags was applied, while the cited Supreme Court and motor vehicle decisions were found inapplicable. Case-Laws Central Excise Thu, 29 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113322