https://www.taxtmi.com/caselaws?id=83464 Modvat credit on metal containers was available once their value was included in the assessable value of the finished goods and differential duty was paid; separate Superintendent permission was not required, and the entitlement related back to the time duty became chargeable on that value. Communications issued by the Superintendent, without shown delegated authority to adjudicate Modvat claims, could not be treated as appealable orders or used to bar the claim on limitation. The lower authority's contrary view was set aside, and credit was held admissible in accordance with the Rules, subject to limitation. en-us Wed, 05 Jan 1994 00:00:00 +0530 Wed, 13 Jul 2011 16:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83464 Modvat credit on metal containers was available once their value was included in the assessable value of the finished goods and differential duty was paid; separate Superintendent permission was not required, and the entitlement related back to the time duty became chargeable on that value. Communications issued by the Superintendent, without shown delegated authority to adjudicate Modvat claims, could not be treated as appealable orders or used to bar the claim on limitation. The lower authority's contrary view was set aside, and credit was held admissible in accordance with the Rules, subject to limitation. Case-Laws Central Excise Wed, 05 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83464