https://www.taxtmi.com/caselaws?id=88423 An exemption notification requiring physician samples to be packed in a form distinctly different from regular trade packing, and separately marked, must be complied with cumulatively; mere labelling as "physician sample, not to be sold" does not satisfy the distinct-packing condition. The earlier Tribunal view on identical facts was followed, so the exemption was denied. Separately, Modvat credit of duty paid through PLA could be examined where the declarations were filed and coverage under the scheme was not rebutted; the credit claim was allowed subject to verification of eligibility and particulars. en-us Sun, 06 Dec 1998 00:00:00 +0530 Sat, 17 Sep 2011 17:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88423 An exemption notification requiring physician samples to be packed in a form distinctly different from regular trade packing, and separately marked, must be complied with cumulatively; mere labelling as "physician sample, not to be sold" does not satisfy the distinct-packing condition. The earlier Tribunal view on identical facts was followed, so the exemption was denied. Separately, Modvat credit of duty paid through PLA could be examined where the declarations were filed and coverage under the scheme was not rebutted; the credit claim was allowed subject to verification of eligibility and particulars. Case-Laws Central Excise Sun, 06 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88423