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of <h1>Tribunal allows Modvat credit for duty on packaging material in luggage manufacturing</h1> <h3>VIP. INDUSTRIES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, NAGPUR</h3> VIP. INDUSTRIES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, NAGPUR - 1998 (98) E.L.T. 646 (Tribunal) The appeal addressed whether Modvat credit could be claimed for duty paid on L.D.P.E. granules used to manufacture bags for molded luggage. The Collector had denied the credit, stating the bags were only packaging material. However, the Tribunal allowed the appeal, citing a previous decision that packaging material can be considered an input in the manufacture of the final product.
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