Older definition of “Input” had specific mention of packing material “………goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose, within the factory of production;(Rule 2 of cenvat credit rules)”
but under new definition there is no such specific mention and also it states Input excludes “goods having no relationship with the manufacture of a final product.”
Since packing material nothing do with the manufacturing or prodcution while it quality as input under New defination of input?
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