https://www.taxtmi.com/caselaws?id=94430 Plastic crates used to transport aerated waters were treated as packaging material under Rule 57A, because the expression was given a wide meaning to cover ready-to-use containers and crates, not merely the raw material used to make them. Credit was also supported where the cost of repeatedly used packing formed part of the assessable value on a pro rata basis; in that setting, Modvat credit was not denied simply because the packing was returnable or durable. Invoices and a Cost Accountant's certificate were accepted as supporting inclusion of packing cost in valuation, and the narrower departmental view was rejected. en-us Fri, 16 Jul 1999 00:00:00 +0530 Tue, 22 Nov 2011 14:21:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94430 Plastic crates used to transport aerated waters were treated as packaging material under Rule 57A, because the expression was given a wide meaning to cover ready-to-use containers and crates, not merely the raw material used to make them. Credit was also supported where the cost of repeatedly used packing formed part of the assessable value on a pro rata basis; in that setting, Modvat credit was not denied simply because the packing was returnable or durable. Invoices and a Cost Accountant's certificate were accepted as supporting inclusion of packing cost in valuation, and the narrower departmental view was rejected. Case-Laws Central Excise Fri, 16 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94430