https://www.taxtmi.com/caselaws?id=95811 Modvat credit under Rule 57A of the Central Excise Rules was considered admissible for inputs used in manufacturing packaging material for the final product. The analysis applied the settled legal position that departmental clarification cannot override the governing rule, and it noted that the authorities relied on by the Revenue had already been considered without changing that position. On that basis, credit on inputs for packaging material was sustained and the Revenue's challenge was rejected. en-us Thu, 08 Mar 2001 00:00:00 +0530 Thu, 15 Dec 2011 11:50:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95811 Modvat credit under Rule 57A of the Central Excise Rules was considered admissible for inputs used in manufacturing packaging material for the final product. The analysis applied the settled legal position that departmental clarification cannot override the governing rule, and it noted that the authorities relied on by the Revenue had already been considered without changing that position. On that basis, credit on inputs for packaging material was sustained and the Revenue's challenge was rejected. Case-Laws Central Excise Thu, 08 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95811