https://www.taxtmi.com/caselaws?id=92709 Modvat credit was held admissible on PVC sheets used to make containers for sets of tools marketed with the final product. Applying the principle that input material used to manufacture containers integral to marketing of the final product qualifies for credit, the material was treated as eligible. The issue was decided in favour of the assessee, and consequential relief followed. en-us Mon, 02 Aug 1999 00:00:00 +0530 Fri, 04 Nov 2011 15:10:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92709 Modvat credit was held admissible on PVC sheets used to make containers for sets of tools marketed with the final product. Applying the principle that input material used to manufacture containers integral to marketing of the final product qualifies for credit, the material was treated as eligible. The issue was decided in favour of the assessee, and consequential relief followed. Case-Laws Central Excise Mon, 02 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92709