https://www.taxtmi.com/caselaws?id=43927 Paper bags used for packing cement qualify as inputs used in or in relation to the manufacture of cement under Rule 57A of the Central Excise Rules, 1944, because packaging necessary to make the product marketable in the wholesale market forms part of the manufacturing process. The wide and inclusive scope of Rule 57A covers packaging materials, and the exclusionary provisions did not apply to paper bags used for cement. MODVAT credit was therefore available on the duty paid on such paper bags. en-us Fri, 07 Oct 1994 00:00:00 +0530 Mon, 21 Jun 2010 19:05:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43927 Paper bags used for packing cement qualify as inputs used in or in relation to the manufacture of cement under Rule 57A of the Central Excise Rules, 1944, because packaging necessary to make the product marketable in the wholesale market forms part of the manufacturing process. The wide and inclusive scope of Rule 57A covers packaging materials, and the exclusionary provisions did not apply to paper bags used for cement. MODVAT credit was therefore available on the duty paid on such paper bags. Case-Laws Central Excise Fri, 07 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43927