https://www.taxtmi.com/caselaws?id=96225 Modvat credit on duty-paid flattened metal containers used as inputs was not denied merely because the containers were reformed in the factory before use or because the reformed containers were exempt from duty. The Tribunal followed its earlier ratio in the assessee's own case and treated the point as no longer res integra, applying the principle that the duty-paid character of the input was not altered by reformation for packing use. The credit was therefore available to the assessee. en-us Wed, 13 Jun 2001 00:00:00 +0530 Tue, 20 Dec 2011 11:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96225 Modvat credit on duty-paid flattened metal containers used as inputs was not denied merely because the containers were reformed in the factory before use or because the reformed containers were exempt from duty. The Tribunal followed its earlier ratio in the assessee's own case and treated the point as no longer res integra, applying the principle that the duty-paid character of the input was not altered by reformation for packing use. The credit was therefore available to the assessee. Case-Laws Central Excise Wed, 13 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96225