https://www.taxtmi.com/caselaws?id=91799 Modvat credit was treated as admissible on decorated glass bottles used for bottling aerated waters because the cost of the bottles had been included in the assessable value of the final product; packaging material is not excluded from input credit where its value forms part of assessable value. The declaration filed under Rule 57Q was accepted as sufficient for claiming credit under Rule 57A, and the earlier view of the Tribunal was followed. Credit on tiles, ceramic goods, powder syrup and hardener remained unavailable because the denial of credit on those items had not been appealed and had attained finality. en-us Tue, 11 May 1999 00:00:00 +0530 Mon, 27 May 2019 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91799 Modvat credit was treated as admissible on decorated glass bottles used for bottling aerated waters because the cost of the bottles had been included in the assessable value of the final product; packaging material is not excluded from input credit where its value forms part of assessable value. The declaration filed under Rule 57Q was accepted as sufficient for claiming credit under Rule 57A, and the earlier view of the Tribunal was followed. Credit on tiles, ceramic goods, powder syrup and hardener remained unavailable because the denial of credit on those items had not been appealed and had attained finality. Case-Laws Central Excise Tue, 11 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91799