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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>Appeal allowed for MODVAT credit on paper bags used for cement packing</h1> The appeal against the rejection of MODVAT credit for paper bags used as packing material for cement was upheld by the tribunal. It was determined that ... MODVAT Credit The appeal was against the rejection of MODVAT credit for paper bags used as packing material for cement. The tribunal upheld the rejection, stating that paper bags are not considered an input in the manufacture of cement.

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