https://www.taxtmi.com/caselaws?id=4108 Polythene bags used to dispense materials in batch-wise production were held to qualify as inputs used in or in relation to manufacture because the expression has a wide ambit and includes goods that assist or are connected with the manufacturing process even if they do not form part of the final product. On that basis, Modvat credit was admissible under Rule 57-A, and denial of credit was not sustainable. As credit was allowed, the associated demand of interest and penalty did not survive. en-us Wed, 31 Oct 2007 00:00:00 +0530 Wed, 21 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4108 Polythene bags used to dispense materials in batch-wise production were held to qualify as inputs used in or in relation to manufacture because the expression has a wide ambit and includes goods that assist or are connected with the manufacturing process even if they do not form part of the final product. On that basis, Modvat credit was admissible under Rule 57-A, and denial of credit was not sustainable. As credit was allowed, the associated demand of interest and penalty did not survive. Case-Laws Central Excise Wed, 31 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4108