https://www.taxtmi.com/caselaws?id=48684 Paper tubes and corrugated discs used to wind and stiffen rayon tyre yarn and cord were treated as inputs under Notification No. 201/79-C.E. because they were integrally connected with production and the finished product could not be completed or marketed without them. By contrast, cardboard boxes used only after completion of manufacture for protection and transport did not qualify, since secondary packing after the product is complete falls outside the notification. The operative test is whether the item is so closely connected with manufacture that the process would be commercially inexpedient without it. en-us Thu, 26 Feb 1987 00:00:00 +0530 Fri, 03 Nov 2023 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48684 Paper tubes and corrugated discs used to wind and stiffen rayon tyre yarn and cord were treated as inputs under Notification No. 201/79-C.E. because they were integrally connected with production and the finished product could not be completed or marketed without them. By contrast, cardboard boxes used only after completion of manufacture for protection and transport did not qualify, since secondary packing after the product is complete falls outside the notification. The operative test is whether the item is so closely connected with manufacture that the process would be commercially inexpedient without it. Case-Laws Central Excise Thu, 26 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48684