https://www.taxtmi.com/caselaws?id=89313 Modvat credit on packing material was allowed where the unit had no clearances in the preceding financial year and the cost of packing material had not been included earlier, because the departmental clarification applied and the condition could not practically operate against a new or inactive unit. Credit for inputs used in goods exported under bond without payment of duty was disallowed, as the cited trade notice covered only small-scale units clearing goods for home consumption and the claim was not within the applicable refund or credit scheme. The first issue succeeded for the assessee, but the export-bond claim failed, so the appeal was dismissed overall. en-us Tue, 14 Jul 1998 00:00:00 +0530 Mon, 26 Sep 2011 12:08:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89313 Modvat credit on packing material was allowed where the unit had no clearances in the preceding financial year and the cost of packing material had not been included earlier, because the departmental clarification applied and the condition could not practically operate against a new or inactive unit. Credit for inputs used in goods exported under bond without payment of duty was disallowed, as the cited trade notice covered only small-scale units clearing goods for home consumption and the claim was not within the applicable refund or credit scheme. The first issue succeeded for the assessee, but the export-bond claim failed, so the appeal was dismissed overall. Case-Laws Central Excise Tue, 14 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89313