https://www.taxtmi.com/caselaws?id=80371 Modvat benefit for inputs used in intermediate products requires the product to arise during manufacture of the final dutiable goods. Polythene granules used by job workers to manufacture bags did not qualify where the bags were separately manufactured packing material used only after detergent powder manufacture was complete. The inclusive definition of manufacture and inclusion of packing in assessable value did not make the bags intermediate products, so benefit under Rule 57J and Notification No. 351/86-C.E. was unavailable. A show cause notice setting out alternative, tentative grounds did not establish prejudgment or breach of natural justice because it required the assessee to respond and did not show that the authority had predetermined the issue. en-us Thu, 22 Jun 1989 00:00:00 +0530 Thu, 16 Jun 2011 14:27:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80371 Modvat benefit for inputs used in intermediate products requires the product to arise during manufacture of the final dutiable goods. Polythene granules used by job workers to manufacture bags did not qualify where the bags were separately manufactured packing material used only after detergent powder manufacture was complete. The inclusive definition of manufacture and inclusion of packing in assessable value did not make the bags intermediate products, so benefit under Rule 57J and Notification No. 351/86-C.E. was unavailable. A show cause notice setting out alternative, tentative grounds did not establish prejudgment or breach of natural justice because it required the assessee to respond and did not show that the authority had predetermined the issue. Case-Laws Central Excise Thu, 22 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80371