https://www.taxtmi.com/caselaws?id=90003 Modvat credit on duty paid flattened metal containers was held admissible where the containers were reformed and used as inputs in manufacturing prepared and preserved food packed in unit containers. The exemption notification relating to reformed metal containers did not change the character of the assessee's final dutiable product, and the intermediate reformation process was not treated as a separate manufacturing result displacing credit entitlement. The denial of credit was therefore unsustainable. en-us Mon, 01 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 17:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90003 Modvat credit on duty paid flattened metal containers was held admissible where the containers were reformed and used as inputs in manufacturing prepared and preserved food packed in unit containers. The exemption notification relating to reformed metal containers did not change the character of the assessee's final dutiable product, and the intermediate reformation process was not treated as a separate manufacturing result displacing credit entitlement. The denial of credit was therefore unsustainable. Case-Laws Central Excise Mon, 01 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90003