https://www.taxtmi.com/caselaws?id=100280 Modvat credit under Rule 57A was available only for inputs used by the claimant in or in relation to manufacture of its own dutiable final product, so cardboard cartons used by a job worker, rather than in the appellant's factory, did not qualify and credit was rightly denied. The finding that aluminium pouches were not used in the factory was not conclusive on the existing record, so that factual issue was remanded for fresh evidence-based reconsideration. Wrong availment of Modvat credit could attract penalty under Rule 173Q(bb), but the composite penalty required reworking because one disputed item remained open. en-us Mon, 03 Sep 2001 00:00:00 +0530 Tue, 31 Jan 2012 17:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100280 Modvat credit under Rule 57A was available only for inputs used by the claimant in or in relation to manufacture of its own dutiable final product, so cardboard cartons used by a job worker, rather than in the appellant's factory, did not qualify and credit was rightly denied. The finding that aluminium pouches were not used in the factory was not conclusive on the existing record, so that factual issue was remanded for fresh evidence-based reconsideration. Wrong availment of Modvat credit could attract penalty under Rule 173Q(bb), but the composite penalty required reworking because one disputed item remained open. Case-Laws Central Excise Mon, 03 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100280