https://www.taxtmi.com/caselaws?id=97834 Modvat credit on pet jars and plastic containers used only as secondary packing for laminated pouches of pan masala was inadmissible because the notified tariff value applied to retail packages, and these containers were not the primary packing in which the goods were ordinarily sold. The assessee could not treat them as retail packages for credit purposes, so the credit claim failed. The objection that the appellate authority exceeded the show cause notices was rejected because the notices themselves referred to the same notification and the dispute throughout concerned whether the packing answered the definition of retail package. The appellate reasoning was therefore upheld. en-us Fri, 04 May 2001 00:00:00 +0530 Wed, 18 Jan 2012 12:40:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97834 Modvat credit on pet jars and plastic containers used only as secondary packing for laminated pouches of pan masala was inadmissible because the notified tariff value applied to retail packages, and these containers were not the primary packing in which the goods were ordinarily sold. The assessee could not treat them as retail packages for credit purposes, so the credit claim failed. The objection that the appellate authority exceeded the show cause notices was rejected because the notices themselves referred to the same notification and the dispute throughout concerned whether the packing answered the definition of retail package. The appellate reasoning was therefore upheld. Case-Laws Central Excise Fri, 04 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97834