https://www.taxtmi.com/caselaws?id=42520 Wrapping paper used to pack or wrap paper reams/reels was treated as part of the manufacture of marketable goods because wrapping was essential to sale and marketability. The settled excise principle applied was that manufacture includes processes incidental or ancillary to bringing goods into marketable condition. On that basis, the wrapping material was not a mere external adjunct but an input forming part of the end product for exemption purposes. The material therefore qualified as a component part or raw material used in manufacture, and the relevant exemption from excise duty applied. en-us Tue, 29 Aug 1989 00:00:00 +0530 Mon, 27 Oct 2025 23:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42520 Wrapping paper used to pack or wrap paper reams/reels was treated as part of the manufacture of marketable goods because wrapping was essential to sale and marketability. The settled excise principle applied was that manufacture includes processes incidental or ancillary to bringing goods into marketable condition. On that basis, the wrapping material was not a mere external adjunct but an input forming part of the end product for exemption purposes. The material therefore qualified as a component part or raw material used in manufacture, and the relevant exemption from excise duty applied. Case-Laws Central Excise Tue, 29 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42520