https://www.taxtmi.com/caselaws?id=93626 Modvat credit was admissible on tin plates and sheets used to make tin containers for packing vanaspati, because the packed product could not be marketed without such containers and the inputs were used in relation to manufacture. Notification No. 214/86 did not, by itself, bar credit under Rule 57C in this job-work chain, as the containers were treated as intermediate products arising in the course of manufacture and the larger bench ruling on similar facts was applied. The department's challenge to credit therefore failed, and the order allowing credit was maintained. en-us Fri, 02 Jun 2000 00:00:00 +0530 Mon, 14 Nov 2011 17:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93626 Modvat credit was admissible on tin plates and sheets used to make tin containers for packing vanaspati, because the packed product could not be marketed without such containers and the inputs were used in relation to manufacture. Notification No. 214/86 did not, by itself, bar credit under Rule 57C in this job-work chain, as the containers were treated as intermediate products arising in the course of manufacture and the larger bench ruling on similar facts was applied. The department's challenge to credit therefore failed, and the order allowing credit was maintained. Case-Laws Central Excise Fri, 02 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93626