https://www.taxtmi.com/caselaws?id=82555 Modvat credit taken on duty paid calcium carbide received in packed containers was valid where the credit was based on gate passes under Rule 57G and covered the entire duty-paid value, including packing charges. Empty containers were not shown to be waste arising from processing of the inputs under Rule 57F(4), and there was no provision requiring pro rata exclusion of duty attributable to packing materials. The mere fact that the packing had scrap or reusable value did not justify reversal of credit, so the assessee's credit was upheld. en-us Wed, 20 May 1992 00:00:00 +0530 Tue, 05 Jul 2011 18:21:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82555 Modvat credit taken on duty paid calcium carbide received in packed containers was valid where the credit was based on gate passes under Rule 57G and covered the entire duty-paid value, including packing charges. Empty containers were not shown to be waste arising from processing of the inputs under Rule 57F(4), and there was no provision requiring pro rata exclusion of duty attributable to packing materials. The mere fact that the packing had scrap or reusable value did not justify reversal of credit, so the assessee's credit was upheld. Case-Laws Central Excise Wed, 20 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82555