https://www.taxtmi.com/caselaws?id=96431 Modvat credit was held admissible on glass bottles and crates used for packing aerated water where the packaging cost formed part of the assessable value of the final product. The Tribunal followed earlier co-ordinate bench rulings and accepted that, for durable and returnable bottles, the relevant cost could be apportioned on a pro rata basis according to the number of possible uses. The Revenue's challenge therefore failed, and the assessee was entitled to the credit on the packaging materials as claimed. en-us Thu, 28 Jun 2001 00:00:00 +0530 Wed, 21 Dec 2011 16:26:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96431 Modvat credit was held admissible on glass bottles and crates used for packing aerated water where the packaging cost formed part of the assessable value of the final product. The Tribunal followed earlier co-ordinate bench rulings and accepted that, for durable and returnable bottles, the relevant cost could be apportioned on a pro rata basis according to the number of possible uses. The Revenue's challenge therefore failed, and the assessee was entitled to the credit on the packaging materials as claimed. Case-Laws Central Excise Thu, 28 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96431