https://www.taxtmi.com/caselaws?id=99962 Duty paid on packing materials used for detergent washing powder was admissible as Modvat credit because the Modvat rules contained no exclusion for such materials and packing materials were recognised as eligible inputs. The fact that the finished goods were assessed on an MRP-minus-permissible-deduction basis did not affect credit entitlement where the input otherwise qualified under the scheme. Credit on the packing materials was therefore upheld and the Revenue's challenge failed. en-us Tue, 26 Dec 2000 00:00:00 +0530 Mon, 30 Jan 2012 17:34:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99962 Duty paid on packing materials used for detergent washing powder was admissible as Modvat credit because the Modvat rules contained no exclusion for such materials and packing materials were recognised as eligible inputs. The fact that the finished goods were assessed on an MRP-minus-permissible-deduction basis did not affect credit entitlement where the input otherwise qualified under the scheme. Credit on the packing materials was therefore upheld and the Revenue's challenge failed. Case-Laws Central Excise Tue, 26 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99962