Modvat credit on duty-paid flattened metal containers allowed when reformation into cans occurs within the manufacturer's factory. Modvat credit is allowable on duty-paid flattened metal containers treated as 'metal containers' where they are procured flattened to facilitate transport and reformed into cans within the manufacturer's factory; such flattened containers that have discharged duty and are brought to the user's factory in that condition may be regarded as direct input and credited, notwithstanding earlier guidance about ready-to-use packing material.
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.
Modvat credit on duty-paid flattened metal containers allowed when reformation into cans occurs within the manufacturer's factory.
Modvat credit is allowable on duty-paid flattened metal containers treated as 'metal containers' where they are procured flattened to facilitate transport and reformed into cans within the manufacturer's factory; such flattened containers that have discharged duty and are brought to the user's factory in that condition may be regarded as direct input and credited, notwithstanding earlier guidance about ready-to-use packing material.
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