https://www.taxtmi.com/caselaws?id=81105 An exemption that reduces duty on paints and varnishes cleared in small packings on a proportionate basis does not amount to exemption from duty on the value of the packaging materials themselves. Explanation (b)(ii) to Rule 57A applies only where exemption is availed in respect of the packaging materials used for the final products. On that basis, metal containers used for packing paints and varnishes were not covered by the disqualifying exception, and Modvat credit remained admissible on those containers. en-us Thu, 01 Nov 1990 00:00:00 +0530 Wed, 22 Jun 2011 15:04:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81105 An exemption that reduces duty on paints and varnishes cleared in small packings on a proportionate basis does not amount to exemption from duty on the value of the packaging materials themselves. Explanation (b)(ii) to Rule 57A applies only where exemption is availed in respect of the packaging materials used for the final products. On that basis, metal containers used for packing paints and varnishes were not covered by the disqualifying exception, and Modvat credit remained admissible on those containers. Case-Laws Central Excise Thu, 01 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81105