https://www.taxtmi.com/caselaws?id=84182 Modvat credit remained admissible on duty-paid distributor covers received back from job work where the inserts supplied by the assessee had lost their separate identity and formed part of the final excisable product. The duty-paid covers were treated as a new commodity cleared under valid duty-paying documents, so credit attached to the duty actually paid on that product. An incorrect invocation of the input-removal procedure did not defeat credit entitlement, and the subsequent differential duty paid on the same goods was also creditable. The Revenue's objection therefore failed. en-us Thu, 04 May 1995 00:00:00 +0530 Wed, 20 Jul 2011 12:28:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84182 Modvat credit remained admissible on duty-paid distributor covers received back from job work where the inserts supplied by the assessee had lost their separate identity and formed part of the final excisable product. The duty-paid covers were treated as a new commodity cleared under valid duty-paying documents, so credit attached to the duty actually paid on that product. An incorrect invocation of the input-removal procedure did not defeat credit entitlement, and the subsequent differential duty paid on the same goods was also creditable. The Revenue's objection therefore failed. Case-Laws Central Excise Thu, 04 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84182