https://www.taxtmi.com/caselaws?id=88722 Modvat credit was admissible on glass bottles and plastic crates used for aerated waters because the decisive test under Rule 57A was whether the packing cost was actually included in the assessable value of the final product. The exclusion in the Explanation applied only where such cost was not included, or had not been included in the preceding financial year, and it could not be narrowed by importing Section 4 concepts about durable and returnable packing. Durable or returnable packing could be included on a pro rata basis for repeated use, and that inclusion remained consistent with the Modvat scheme's anti-cascading purpose. en-us Mon, 18 Aug 1997 00:00:00 +0530 Tue, 20 Sep 2011 17:43:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88722 Modvat credit was admissible on glass bottles and plastic crates used for aerated waters because the decisive test under Rule 57A was whether the packing cost was actually included in the assessable value of the final product. The exclusion in the Explanation applied only where such cost was not included, or had not been included in the preceding financial year, and it could not be narrowed by importing Section 4 concepts about durable and returnable packing. Durable or returnable packing could be included on a pro rata basis for repeated use, and that inclusion remained consistent with the Modvat scheme's anti-cascading purpose. Case-Laws Central Excise Mon, 18 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88722