https://www.taxtmi.com/caselaws?id=33921 Plastic droppers packed with pediatric drops and cleared together at the factory gate were treated as inputs used in or in relation to manufacture under the Modvat scheme. Applying the functional nexus and value-addition approach under Rule 57A of the Central Excise Rules, 1944, the court accepted that an article supplied as part of the marketed product pack can qualify for admissible input treatment when it forms an integral part of the final product as sold. The reference was answered in favour of the assessee, confirming entitlement to Modvat credit for the droppers. 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 Plastic droppers packed with pediatric drops and cleared together at the factory gate were treated as inputs used in or in relation to manufacture under the Modvat scheme. Applying the functional nexus and value-addition approach under Rule 57A of the Central Excise Rules, 1944, the court accepted that an article supplied as part of the marketed product pack can qualify for admissible input treatment when it forms an integral part of the final product as sold. The reference was answered in favour of the assessee, confirming entitlement to Modvat credit for the droppers. Case-Laws Central Excise Wed, 10 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33921