https://www.taxtmi.com/caselaws?id=97990 Modvat credit was held admissible on Kraft paper used to make cartons for packing aluminium containers, because the cartons were used in relation to the final product and their cost formed part of its price. Applying earlier decisions and the High Court ruling on packing materials, the Tribunal treated the paper as an eligible input for Modvat purposes. The Revenue's challenge therefore failed. en-us Tue, 07 Aug 2001 00:00:00 +0530 Wed, 18 Jan 2012 17:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97990 Modvat credit was held admissible on Kraft paper used to make cartons for packing aluminium containers, because the cartons were used in relation to the final product and their cost formed part of its price. Applying earlier decisions and the High Court ruling on packing materials, the Tribunal treated the paper as an eligible input for Modvat purposes. The Revenue's challenge therefore failed. Case-Laws Central Excise Tue, 07 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97990