https://www.taxtmi.com/caselaws?id=90183 The Tribunal allowed the appeal, setting aside the Order-in-Original that denied Modvat credit for Metal Containers used in receiving calcium carbide input. The Tribunal held that Modvat credit is based on duty paid on inputs, including packing value, in line with a previous Tribunal decision. The appellant successfully argued against the specific Board instruction relied upon by the adjudicating authority, citing supporting precedents. The decision aligns with previous rulings indicating that duty is not demandable on discarded packing material used for Modvat inputs, as clarified by a circular from the Central Board of Excise and Customs. en-us Wed, 16 Sep 1998 00:00:00 +0530 Tue, 04 Oct 2011 12:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90183 The Tribunal allowed the appeal, setting aside the Order-in-Original that denied Modvat credit for Metal Containers used in receiving calcium carbide input. The Tribunal held that Modvat credit is based on duty paid on inputs, including packing value, in line with a previous Tribunal decision. The appellant successfully argued against the specific Board instruction relied upon by the adjudicating authority, citing supporting precedents. The decision aligns with previous rulings indicating that duty is not demandable on discarded packing material used for Modvat inputs, as clarified by a circular from the Central Board of Excise and Customs. Case-Laws Central Excise Wed, 16 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90183