https://www.taxtmi.com/caselaws?id=82633 Modvat credit was admissible on glass bottles used by aerated water manufacturers where the bottles were received under duly endorsed gate passes evidencing duty payment. The inputs were initially cleared to a printer shown as consignee, then supplied to the manufacturers after printing under the same original gate passes, and the duty-paid character of the goods was not in dispute. Rule 57G was satisfied because the bottles were received in full against documents showing duty payment, so credit could not be denied merely because they were not received in original packing. Trade notice and Board circular material also supported this interpretation. en-us Wed, 23 Jun 1993 00:00:00 +0530 Wed, 06 Jul 2011 13:28:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82633 Modvat credit was admissible on glass bottles used by aerated water manufacturers where the bottles were received under duly endorsed gate passes evidencing duty payment. The inputs were initially cleared to a printer shown as consignee, then supplied to the manufacturers after printing under the same original gate passes, and the duty-paid character of the goods was not in dispute. Rule 57G was satisfied because the bottles were received in full against documents showing duty payment, so credit could not be denied merely because they were not received in original packing. Trade notice and Board circular material also supported this interpretation. Case-Laws Central Excise Wed, 23 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82633