https://www.taxtmi.com/caselaws?id=102903 The Tribunal upheld the lower authorities' decision, ruling that the cost of aluminium cores used for winding aluminium foil was not eligible for Modvat credit as it was considered durable, returnable packing material rather than an essential input for the final product. Despite the appellants' arguments and reliance on Supreme Court decisions, the Tribunal found that the aluminium cores were not included in the assessable value of the final product, leading to the dismissal of the appeal. en-us Tue, 07 Jan 1997 00:00:00 +0530 Thu, 16 Feb 2012 17:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102903 The Tribunal upheld the lower authorities' decision, ruling that the cost of aluminium cores used for winding aluminium foil was not eligible for Modvat credit as it was considered durable, returnable packing material rather than an essential input for the final product. Despite the appellants' arguments and reliance on Supreme Court decisions, the Tribunal found that the aluminium cores were not included in the assessable value of the final product, leading to the dismissal of the appeal. Case-Laws Central Excise Tue, 07 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102903