https://www.taxtmi.com/caselaws?id=92957 Modvat credit was treated as admissible on electrolytic tin sheets used as inputs in manufacturing vegetable products because earlier binding decisions had already recognised that materials used to make containers or other items essential to marketing of the final product can qualify as eligible inputs. The Tribunal applied that reasoning to the facts before it and found no distinguishing feature in the departmental challenge. Credit was therefore allowed on the disputed inputs, and the Revenue's appeal failed. en-us Wed, 05 May 1999 00:00:00 +0530 Mon, 07 Nov 2011 13:50:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92957 Modvat credit was treated as admissible on electrolytic tin sheets used as inputs in manufacturing vegetable products because earlier binding decisions had already recognised that materials used to make containers or other items essential to marketing of the final product can qualify as eligible inputs. The Tribunal applied that reasoning to the facts before it and found no distinguishing feature in the departmental challenge. Credit was therefore allowed on the disputed inputs, and the Revenue's appeal failed. Case-Laws Central Excise Wed, 05 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92957