https://www.taxtmi.com/caselaws?id=89790 Modvat credit was held admissible on duty-paid adhesive tapes used to seal cartons for soaps and detergents where the cartons formed part of the duty-paid packing material. Because duty had been paid on the cartons and their value was included in the assessable value of the final products, the adhesive tapes were treated as linked to the packing material rather than as an excluded secondary item. The chartered accountant's certificate also confirmed that the deduction claimed did not include the cost of the adhesive tapes. On that basis, denial of credit was unsustainable. en-us Mon, 29 Jun 1998 00:00:00 +0530 Thu, 29 Sep 2011 17:04:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89790 Modvat credit was held admissible on duty-paid adhesive tapes used to seal cartons for soaps and detergents where the cartons formed part of the duty-paid packing material. Because duty had been paid on the cartons and their value was included in the assessable value of the final products, the adhesive tapes were treated as linked to the packing material rather than as an excluded secondary item. The chartered accountant's certificate also confirmed that the deduction claimed did not include the cost of the adhesive tapes. On that basis, denial of credit was unsustainable. Case-Laws Central Excise Mon, 29 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89790