https://www.taxtmi.com/caselaws?id=97590 The case involved a dispute over the denial of Modvat credit on the manufacture of interleaving trays made from waste paperboards. The Commissioner classified the trays as excisable items under Chapter 48, but the appellants argued they were not marketable and should be considered packing material. The Tribunal ruled in favor of the appellants, holding that the trays were intermediate products under Rule 57D(2) of the Central Excise Rules and allowed the appeal, granting consequential relief. en-us Fri, 25 Aug 2000 00:00:00 +0530 Tue, 17 Jan 2012 13:14:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97590 The case involved a dispute over the denial of Modvat credit on the manufacture of interleaving trays made from waste paperboards. The Commissioner classified the trays as excisable items under Chapter 48, but the appellants argued they were not marketable and should be considered packing material. The Tribunal ruled in favor of the appellants, holding that the trays were intermediate products under Rule 57D(2) of the Central Excise Rules and allowed the appeal, granting consequential relief. Case-Laws Central Excise Fri, 25 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97590