https://www.taxtmi.com/caselaws?id=85360 Modvat credit was admissible on flattened metal containers brought into the factory for reformation into packing materials for food products. The containers had already suffered duty as metal containers, and their reformation in the assessee's factory did not change their duty-paid character or deny their use as inputs in packing the final product. The exemption notification did not preclude credit on that basis, and the departmental circular supported availability of credit. Credit was therefore allowed. en-us Tue, 18 Jun 1996 00:00:00 +0530 Thu, 04 Aug 2011 15:34:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85360 Modvat credit was admissible on flattened metal containers brought into the factory for reformation into packing materials for food products. The containers had already suffered duty as metal containers, and their reformation in the assessee's factory did not change their duty-paid character or deny their use as inputs in packing the final product. The exemption notification did not preclude credit on that basis, and the departmental circular supported availability of credit. Credit was therefore allowed. Case-Laws Central Excise Tue, 18 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85360