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2007 (10) TMI 213 - AT - Central ExciseWhether credit on polythene bags used for dispensing the materials necessary for undertaking batch-wise production in the factory can be allowed & whether they can be considered as inputs used in or in relation to manufacture of final products as per the erstwhile Rule 57-A -- scope of the term ‘inputs’ is very wide as interpreted by various judicial fora - polythene bags have indeed been used in mfg. of final product, though they may not directly form parts of products itself – credit allowed
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