https://www.taxtmi.com/caselaws?id=33921 The High Court held that plastic droppers used in the manufacturing of Pediatric drops qualify as an input under the Modvat Scheme. The Court referenced relevant case law and ruled in favor of the manufacturers, allowing the credit of duty paid on the droppers. The decision aligned with the Tribunal's interpretation of the Central Excise Rules, supporting the inclusion of plastic droppers as part of the manufacturing process. en-us Wed, 10 Jun 2009 00:00:00 +0530 Mon, 22 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33921 The High Court held that plastic droppers used in the manufacturing of Pediatric drops qualify as an input under the Modvat Scheme. The Court referenced relevant case law and ruled in favor of the manufacturers, allowing the credit of duty paid on the droppers. The decision aligned with the Tribunal's interpretation of the Central Excise Rules, supporting the inclusion of plastic droppers as part of the manufacturing process. Case-Laws Central Excise Wed, 10 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33921