https://www.taxtmi.com/caselaws?id=99757 Where applicable input-output norms identified a "Jewel Box with Tray" as packing material for compact disks, it was treated as an essential packing input and therefore eligible for Modvat credit. The department could not deny credit by directly disputing the customs classification recorded in the bill of entry; if classification was considered incorrect, the proper course was to seek correction and then proceed through the prescribed mechanism for variation of credit. The denial of Modvat credit was set aside, with liberty to follow the statutory route for any permissible adjustment. en-us Thu, 08 Jun 2000 00:00:00 +0530 Mon, 30 Jan 2012 10:39:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99757 Where applicable input-output norms identified a "Jewel Box with Tray" as packing material for compact disks, it was treated as an essential packing input and therefore eligible for Modvat credit. The department could not deny credit by directly disputing the customs classification recorded in the bill of entry; if classification was considered incorrect, the proper course was to seek correction and then proceed through the prescribed mechanism for variation of credit. The denial of Modvat credit was set aside, with liberty to follow the statutory route for any permissible adjustment. Case-Laws Central Excise Thu, 08 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99757