https://www.taxtmi.com/caselaws?id=86113 Plastic crates used for aerated waters were treated as inputs used in relation to manufacture because they formed part of the packaging and movement of bottled product from receipt of empty bottles through filling, storage, handling and wholesale clearance. Their durable and returnable character did not disqualify them on these facts, and the objection based on non-inclusion of their value in assessable value was considered irrelevant where the product was under specific duty during the relevant period. On that reasoning, Modvat credit on the crates was held admissible. en-us Thu, 16 May 1996 00:00:00 +0530 Wed, 10 Aug 2011 12:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86113 Plastic crates used for aerated waters were treated as inputs used in relation to manufacture because they formed part of the packaging and movement of bottled product from receipt of empty bottles through filling, storage, handling and wholesale clearance. Their durable and returnable character did not disqualify them on these facts, and the objection based on non-inclusion of their value in assessable value was considered irrelevant where the product was under specific duty during the relevant period. On that reasoning, Modvat credit on the crates was held admissible. Case-Laws Central Excise Thu, 16 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86113