https://www.taxtmi.com/caselaws?id=94573 Disposable syringes and needles cleared with injections as user-convenience accessories were treated as part of the final product package for Modvat purposes. Clause (e) inserted in Rule 57A recognised accessories of the final product cleared along with it, where their value formed part of the assessable value, as eligible inputs. On those facts, there was no basis to deny credit on the accessories, and Modvat credit was admissible. en-us Tue, 07 Mar 2000 00:00:00 +0530 Fri, 02 Dec 2011 11:15:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94573 Disposable syringes and needles cleared with injections as user-convenience accessories were treated as part of the final product package for Modvat purposes. Clause (e) inserted in Rule 57A recognised accessories of the final product cleared along with it, where their value formed part of the assessable value, as eligible inputs. On those facts, there was no basis to deny credit on the accessories, and Modvat credit was admissible. Case-Laws Central Excise Tue, 07 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94573