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    <title>2001 (1) TMI 676 - CEGAT,NEW DELHI</title>
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    <description>Modvat credit on HDPE bags used to pack detergent manufactured by a job worker was treated as admissible because earlier orders in the same assessee&#039;s case had already recognised such bags as eligible inputs. The Tribunal noted that the cost of the bags formed part of the assessable value of the detergents, and the same reasoning applied to the present dispute. On that basis, the denial of credit and the associated penalty were not sustained, and the Revenue&#039;s challenge failed.</description>
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    <pubDate>Mon, 01 Jan 2001 00:00:00 +0530</pubDate>
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      <title>2001 (1) TMI 676 - CEGAT,NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=99413</link>
      <description>Modvat credit on HDPE bags used to pack detergent manufactured by a job worker was treated as admissible because earlier orders in the same assessee&#039;s case had already recognised such bags as eligible inputs. The Tribunal noted that the cost of the bags formed part of the assessable value of the detergents, and the same reasoning applied to the present dispute. On that basis, the denial of credit and the associated penalty were not sustained, and the Revenue&#039;s challenge failed.</description>
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      <pubDate>Mon, 01 Jan 2001 00:00:00 +0530</pubDate>
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