https://www.taxtmi.com/caselaws?id=90991 Modvat credit on glass bottles and plastic crates used for packing aerated waters was treated as available only where the packing material cost formed part of the assessable value. The certificate relied upon was found insufficient to prove that inclusion, and it was given undue weight. The matter was therefore remanded for fresh determination after verification of the relevant evidence to be produced by the assessee. en-us Mon, 10 May 1999 00:00:00 +0530 Thu, 13 Oct 2011 10:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90991 Modvat credit on glass bottles and plastic crates used for packing aerated waters was treated as available only where the packing material cost formed part of the assessable value. The certificate relied upon was found insufficient to prove that inclusion, and it was given undue weight. The matter was therefore remanded for fresh determination after verification of the relevant evidence to be produced by the assessee. Case-Laws Central Excise Mon, 10 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90991