https://www.taxtmi.com/caselaws?id=33924 Plastic droppers supplied with pediatric liquid medicine were treated as part of the manufacturing process for Modvat purposes because they were necessary to render the product marketable and to enable proper dispensing of the prescribed dose. The analysis relied on Chapter 30, including Note 5, which treats treatment adopted to make pharmaceutical products marketable as manufacture. Since departmental directions required oral pediatric preparations to be supplied with a suitable transparent plastic measuring device, the dropper was not an extraneous accessory but an input used in or in relation to manufacture. Modvat credit was therefore admissible under Rule 57A. en-us Wed, 10 Jun 2009 00:00:00 +0530 Wed, 13 Jan 2010 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33924 Plastic droppers supplied with pediatric liquid medicine were treated as part of the manufacturing process for Modvat purposes because they were necessary to render the product marketable and to enable proper dispensing of the prescribed dose. The analysis relied on Chapter 30, including Note 5, which treats treatment adopted to make pharmaceutical products marketable as manufacture. Since departmental directions required oral pediatric preparations to be supplied with a suitable transparent plastic measuring device, the dropper was not an extraneous accessory but an input used in or in relation to manufacture. Modvat credit was therefore admissible under Rule 57A. Case-Laws Central Excise Wed, 10 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33924