https://www.taxtmi.com/caselaws?id=90132 Duty-paid suit-cases used as secondary packing for tablets qualified as packaging material for Modvat credit because the governing Explanation to Rule 57A excluded packaging materials only where their cost was not included in the assessable value under Section 4. The rule did not define packaging materials, and the record showed that the suit-cases were used to pack the medicines and that their cost formed part of the assessable value of the patent or proprietary medicines. Since the statutory eligibility condition was satisfied, credit could not be denied. en-us Mon, 13 Jul 1998 00:00:00 +0530 Mon, 03 Oct 2011 17:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90132 Duty-paid suit-cases used as secondary packing for tablets qualified as packaging material for Modvat credit because the governing Explanation to Rule 57A excluded packaging materials only where their cost was not included in the assessable value under Section 4. The rule did not define packaging materials, and the record showed that the suit-cases were used to pack the medicines and that their cost formed part of the assessable value of the patent or proprietary medicines. Since the statutory eligibility condition was satisfied, credit could not be denied. Case-Laws Central Excise Mon, 13 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90132