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of <h1>Modvat Credit Allowed for Duty-Paid Flattened Metal Containers Reformed In-Factory for Food Packing, Says CBEC.</h1> The Central Board of Excise & Customs has addressed concerns regarding Modvat credit for duty-paid flattened metal containers used in packing food, fruit, or vegetable products. Initially, credit was denied because these containers are reformed by adding a bottom lid, making them exempt from duty. However, the Board clarified that duty is paid at the flattened stage, and these containers are considered 'Metal Containers' for excise purposes. Therefore, Modvat credit is permissible if the reformation occurs within the factory where the food products are manufactured, facilitating transportation and use as direct input.
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