https://www.taxtmi.com/caselaws?id=33924 The court upheld the tribunal's decision, ruling that plastic droppers supplied with pediatric drops are considered as inputs used in or in relation to the manufacture of the final product under Rule 57A of the Central Excise Rules. The essential nature of the droppers for proper dispensation of the drug and their role in making the final product marketable to consumers were key factors in the court's decision. 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 The court upheld the tribunal's decision, ruling that plastic droppers supplied with pediatric drops are considered as inputs used in or in relation to the manufacture of the final product under Rule 57A of the Central Excise Rules. The essential nature of the droppers for proper dispensation of the drug and their role in making the final product marketable to consumers were key factors in the court's decision. Case-Laws Central Excise Wed, 10 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33924