https://www.taxtmi.com/caselaws?id=95242 Modvat credit was admissible on duty paid glass bottles used as containers for aerated water because Rule 57A excluded packaging materials only where their cost was not included in the assessable value of the final product. The record showed that the proportionate cost of the bottles had been included in the assessable value, and the department produced no contrary evidence. Following the Board circular and prior Tribunal rulings, full inclusion of the entire bottle value was not required; pro rata inclusion was sufficient to establish eligibility for credit. en-us Mon, 04 Dec 2000 00:00:00 +0530 Fri, 09 Dec 2011 11:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95242 Modvat credit was admissible on duty paid glass bottles used as containers for aerated water because Rule 57A excluded packaging materials only where their cost was not included in the assessable value of the final product. The record showed that the proportionate cost of the bottles had been included in the assessable value, and the department produced no contrary evidence. Following the Board circular and prior Tribunal rulings, full inclusion of the entire bottle value was not required; pro rata inclusion was sufficient to establish eligibility for credit. Case-Laws Central Excise Mon, 04 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95242