https://www.taxtmi.com/caselaws?id=82754 HDPE bags or sacks used for packing cement were treated as eligible Modvat inputs for the period before 17-9-1990 because they were classifiable under heading 3923.90, the Section 4 exclusion for packing materials did not apply on the facts, and packing cement was regarded as part of manufacture as a process incidental or ancillary to completion of the product. A later notification excluding such bags from the definition of input was taken as indicating that they were otherwise within Rule 57A before its issue. Accordingly, Modvat credit was admissible for the pre-17-9-1990 period. en-us Thu, 28 Jan 1993 00:00:00 +0530 Thu, 07 Jul 2011 11:24:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82754 HDPE bags or sacks used for packing cement were treated as eligible Modvat inputs for the period before 17-9-1990 because they were classifiable under heading 3923.90, the Section 4 exclusion for packing materials did not apply on the facts, and packing cement was regarded as part of manufacture as a process incidental or ancillary to completion of the product. A later notification excluding such bags from the definition of input was taken as indicating that they were otherwise within Rule 57A before its issue. Accordingly, Modvat credit was admissible for the pre-17-9-1990 period. Case-Laws Central Excise Thu, 28 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82754