https://www.taxtmi.com/caselaws?id=83524 MODVAT credit on duty-paid metal containers could not be used to pay duty on mango pulp cleared in aseptic pouches because the containers were not used in or in relation to the manufacture of that final product. The credit scheme requires a direct nexus between the duty-paid input and the specific final product for which credit is claimed; a distinct input outside that manufacturing process cannot support utilisation of the credit. The appeal was rejected. en-us Thu, 14 Jul 1994 00:00:00 +0530 Thu, 14 Jul 2011 10:31:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83524 MODVAT credit on duty-paid metal containers could not be used to pay duty on mango pulp cleared in aseptic pouches because the containers were not used in or in relation to the manufacture of that final product. The credit scheme requires a direct nexus between the duty-paid input and the specific final product for which credit is claimed; a distinct input outside that manufacturing process cannot support utilisation of the credit. The appeal was rejected. Case-Laws Central Excise Thu, 14 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83524