https://www.taxtmi.com/caselaws?id=87932 Modvat credit was held inadmissible on disposable syringes and needles packed with injections because they were neither used in relation to manufacture nor treated as packing material. The Tribunal relied on its earlier Division Bench decision in the assessee's own case, which had found that manufacture and packing of the medicine were complete when the medicine was placed in an ampoule and that the ampoule was a complete, independently marketable product. Applying judicial discipline, it preferred the binding earlier view over contrary Single Member Bench rulings and declined reference to a Larger Bench. en-us Tue, 06 Jan 1998 00:00:00 +0530 Tue, 13 Sep 2011 18:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87932 Modvat credit was held inadmissible on disposable syringes and needles packed with injections because they were neither used in relation to manufacture nor treated as packing material. The Tribunal relied on its earlier Division Bench decision in the assessee's own case, which had found that manufacture and packing of the medicine were complete when the medicine was placed in an ampoule and that the ampoule was a complete, independently marketable product. Applying judicial discipline, it preferred the binding earlier view over contrary Single Member Bench rulings and declined reference to a Larger Bench. Case-Laws Central Excise Tue, 06 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87932