https://www.taxtmi.com/caselaws?id=83585 Modvat credit was treated as admissible for ramming mass used in manufacture, oxygen gas and acetylene gas used in the process, and packaging materials used to pack ramming mass, where the packing cost formed part of the assessable value and no exclusion under Rule 57A was shown. The ruling reflects the application of earlier precedents on the scope of eligible inputs and extends credit eligibility to packing materials standing on the same footing as the packed input. A Revenue cross-objection seeking only rejection of the appeal and affirmation of the order-in-appeal was held misconceived and not maintainable once the appeal succeeded on merits. en-us Thu, 08 Sep 1994 00:00:00 +0530 Thu, 14 Jul 2011 13:06:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83585 Modvat credit was treated as admissible for ramming mass used in manufacture, oxygen gas and acetylene gas used in the process, and packaging materials used to pack ramming mass, where the packing cost formed part of the assessable value and no exclusion under Rule 57A was shown. The ruling reflects the application of earlier precedents on the scope of eligible inputs and extends credit eligibility to packing materials standing on the same footing as the packed input. A Revenue cross-objection seeking only rejection of the appeal and affirmation of the order-in-appeal was held misconceived and not maintainable once the appeal succeeded on merits. Case-Laws Central Excise Thu, 08 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83585