https://www.taxtmi.com/caselaws?id=93456 Modvat credit on duty-paid plastic granules used in the manufacture of dutiable HDPE sacks/bags remained utilisable after reclassification of the product, because the scheme does not require a strict one-to-one correlation between each input and the final product. Credit could not be denied merely because the inputs had earlier been used in producing tapes/strips, and procedural objections were required to yield to substantive entitlement where the inputs supported manufacture of the dutiable final goods. en-us Sat, 25 Mar 2000 00:00:00 +0530 Fri, 11 Nov 2011 15:04:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93456 Modvat credit on duty-paid plastic granules used in the manufacture of dutiable HDPE sacks/bags remained utilisable after reclassification of the product, because the scheme does not require a strict one-to-one correlation between each input and the final product. Credit could not be denied merely because the inputs had earlier been used in producing tapes/strips, and procedural objections were required to yield to substantive entitlement where the inputs supported manufacture of the dutiable final goods. Case-Laws Central Excise Sat, 25 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93456