https://www.taxtmi.com/caselaws?id=91177 Modvat credit was treated as admissible on oxygen gas, D.A. gas, refractory bricks, cement and synthetic cloth because they did not fall within the exclusion for machines, machinery, apparatus, equipment or tools under Rule 57A. Packing materials such as hessian bags, labels, gum tape and ink were also regarded as eligible inputs where their cost had been included in the assessable value for Central Excise duty; exclusion merely because the cost was not included for cess purposes was not accepted. The distinction between cess and Central Excise duty was recognised, with factual verification left only on the packing-material position for the relevant period. en-us Mon, 18 May 1998 00:00:00 +0530 Fri, 14 Oct 2011 12:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91177 Modvat credit was treated as admissible on oxygen gas, D.A. gas, refractory bricks, cement and synthetic cloth because they did not fall within the exclusion for machines, machinery, apparatus, equipment or tools under Rule 57A. Packing materials such as hessian bags, labels, gum tape and ink were also regarded as eligible inputs where their cost had been included in the assessable value for Central Excise duty; exclusion merely because the cost was not included for cess purposes was not accepted. The distinction between cess and Central Excise duty was recognised, with factual verification left only on the packing-material position for the relevant period. Case-Laws Central Excise Mon, 18 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91177