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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>CESTAT Mumbai Upholds Modvat Credit for Packing Material in POY to PTY Conversion</h1> The Appellate Tribunal CESTAT, Mumbai upheld the lower appellate authority's decision to allow Modvat credit for packing material and other inputs in the ... Cenvat/Modvat - Tariff value fixed for finished goods under Section 3(2) of CEA,1944 - Credit admissible in respect of packing material,antiseptic oil, lubricating oil, bobbins, sports, paper tubes and similar other inputs The Appellate Tribunal CESTAT, Mumbai rejected the department's appeals regarding Modvat credit for packing material and other inputs used in the conversion of POY into PTY. The lower appellate authority's decision to allow the Modvat credit was upheld, stating that tariff value includes the value of all elements in the finished goods.

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