Input tax credit admissibility for reformed containers affects duty payment eligibility on packaged food products

Whether duty paid on flattened metal containers used for packing fruit and vegetable preparations is eligible for Modvat credit when those containers are reformed and fitted with bottoms before use; the assessee argues conversion is not manufacture and credit should be allowed, while the collectorate disputes this, and the Board has requested Collectorate practice statements to resolve the admissibility of credit.

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