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        Central Excise

        Modvat on cellophane / foils used in packing the final products

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        Modvat credit admissibility for cellophane and foils used in packing allowed when containers do not become distinct excisable products. Modvat credit is admissible on cellophane and foil used in packing final products provided the packing containers do not, at any intermediate stage, emerge as a distinct and identifiable excisable product; if they do, credit is not allowable.
                          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 admissibility for cellophane and foils used in packing allowed when containers do not become distinct excisable products.

                                Modvat credit is admissible on cellophane and foil used in packing final products provided the packing containers do not, at any intermediate stage, emerge as a distinct and identifiable excisable product; if they do, credit is not allowable.


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