https://www.taxtmi.com/caselaws?id=95150 Modvat credit was held admissible on duty-paid HDPE bags used as essential packing material for detergent packets because the goods could not be cleared in the form ordinarily marketed without that packing. The applicable test under Rule 57B(2)(v) was whether the packing material's cost formed part of the product value, rather than a strict linkage to valuation under Section 4. On the record, the HDPE bags' cost was included in the sale price, and the view taken in a similar Larger Bench matter supported credit entitlement under Section 4A assessment. en-us Mon, 04 Dec 2000 00:00:00 +0530 Thu, 08 Dec 2011 12:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95150 Modvat credit was held admissible on duty-paid HDPE bags used as essential packing material for detergent packets because the goods could not be cleared in the form ordinarily marketed without that packing. The applicable test under Rule 57B(2)(v) was whether the packing material's cost formed part of the product value, rather than a strict linkage to valuation under Section 4. On the record, the HDPE bags' cost was included in the sale price, and the view taken in a similar Larger Bench matter supported credit entitlement under Section 4A assessment. Case-Laws Central Excise Mon, 04 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95150