https://www.taxtmi.com/caselaws?id=100278 Hanging cards used to attach and fold blade packets were treated as packing material for Modvat purposes because they formed part of the ordinary mode of clearance and their value was included in the value of the final blades. On that factual basis, credit under Rule 57B(l)(ii) was available, and the Revenue's classification objection did not displace the credit eligibility issue. The same reasoning supported unconditional waiver of the predeposit requirement, as the packing-material character of the cards and the inclusion of their value were not rebutted. en-us Mon, 03 Sep 2001 00:00:00 +0530 Tue, 31 Jan 2012 17:52:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100278 Hanging cards used to attach and fold blade packets were treated as packing material for Modvat purposes because they formed part of the ordinary mode of clearance and their value was included in the value of the final blades. On that factual basis, credit under Rule 57B(l)(ii) was available, and the Revenue's classification objection did not displace the credit eligibility issue. The same reasoning supported unconditional waiver of the predeposit requirement, as the packing-material character of the cards and the inclusion of their value were not rebutted. Case-Laws Central Excise Mon, 03 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100278