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of <h1>Tribunal upholds Modvat credit for duty paid on packing materials in M.R.P. assessed goods.</h1> The Appellate Tribunal CEGAT, New Delhi upheld the Commissioner's decision to allow duty paid on packing materials as Modvat credit for goods assessed ... Modvat - Packing material The Appellate Tribunal CEGAT, New Delhi ruled that duty paid on packing materials should be allowed as Modvat credit for goods assessed based on M.R.P. The Commissioner's decision to allow the credit was upheld as packing materials are considered eligible inputs under Modvat rules. The Revenue's appeal was rejected.
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