Disclosed is a mechanical protective layer for a dosage form comprising two or more plasticizer agents, where in a first plasticiser agent is a first polyethylene glycol (PEG) with an average molecular weight lower than 6,000 and a second plasticizer agent is a second polyethylene glycol different from the first polyethylene glycol, and wherein said mechanical protective layer is disposed on an enteric coated pellet. Further disclosed is the use of a mechanical protective layer which comprises two or more plasticizer agents, where in a first plasticiser agent is a first polyethylene glycol (PEG) with an average molecular weight lower than 6,000 and a second plasticizer agent is a second polyethylene glycol different from the first polyethylene glycol for the manufacture of solid dosage forms.