https://www.taxtmi.com/caselaws?id=208507 Secondary packing material used for biscuits was held admissible for MODVAT credit under Rule 57-A because the product was perishable and required packing to preserve quality, taste, and marketability. The Court treated the packing materials as eligible inputs on the special facts of the case, but clarified that not every packing material will automatically qualify as an input. The conclusion therefore rested on the nature of the product and the functional necessity of the packing, and the Tribunal's view allowing credit was upheld. en-us Thu, 04 Mar 2010 00:00:00 +0530 Mon, 18 Mar 2013 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208507 Secondary packing material used for biscuits was held admissible for MODVAT credit under Rule 57-A because the product was perishable and required packing to preserve quality, taste, and marketability. The Court treated the packing materials as eligible inputs on the special facts of the case, but clarified that not every packing material will automatically qualify as an input. The conclusion therefore rested on the nature of the product and the functional necessity of the packing, and the Tribunal's view allowing credit was upheld. Case-Laws Central Excise Thu, 04 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208507