https://www.taxtmi.com/caselaws?id=97745 Modvat credit was admissible on a cartooner machine used for packing tubes into cartons because that activity was treated as integral to manufacture and completion of the final product. The insertion of Heading 84.22 in the explanation to Rule 57Q by Notification No. 14/96-C.E. (N.T.) was held to be clarificatory and retrospective, so the absence of that specific heading for the earlier period did not defeat eligibility. The assessee was therefore entitled to Modvat credit on the machine under Rule 57Q. en-us Mon, 05 Feb 2001 00:00:00 +0530 Tue, 17 Jan 2012 18:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97745 Modvat credit was admissible on a cartooner machine used for packing tubes into cartons because that activity was treated as integral to manufacture and completion of the final product. The insertion of Heading 84.22 in the explanation to Rule 57Q by Notification No. 14/96-C.E. (N.T.) was held to be clarificatory and retrospective, so the absence of that specific heading for the earlier period did not defeat eligibility. The assessee was therefore entitled to Modvat credit on the machine under Rule 57Q. Case-Laws Central Excise Mon, 05 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97745