https://www.taxtmi.com/caselaws?id=114119 Polythene sheets used to cover pugs and prevent moisture loss were held to qualify as inputs for Modvat credit under Rule 57A. The Tribunal applied the principle that "input" includes goods used in any activity concerned with or pertaining to manufacture, even where they do not enter the final product directly or indirectly. On that basis, the denial of credit was unsustainable, and the assessee was entitled to Modvat credit on the disputed material. en-us Thu, 09 Sep 2004 00:00:00 +0530 Fri, 11 May 2012 13:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114119 Polythene sheets used to cover pugs and prevent moisture loss were held to qualify as inputs for Modvat credit under Rule 57A. The Tribunal applied the principle that "input" includes goods used in any activity concerned with or pertaining to manufacture, even where they do not enter the final product directly or indirectly. On that basis, the denial of credit was unsustainable, and the assessee was entitled to Modvat credit on the disputed material. Case-Laws Central Excise Thu, 09 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114119