https://www.taxtmi.com/caselaws?id=102913 Plastic crates used for the repeated clearance of aerated water bottles were treated as packaging materials eligible for Modvat credit under Rule 57A. The analysis notes that packaging materials were covered as inputs subject to the stated exclusions, but the exclusion linked to non-inclusion of packaging cost in the assessable value did not bar credit where the final product was assessed at a specific rate of duty. On that basis, the crates fell outside the excluded category and Modvat credit was allowable. en-us Tue, 10 Jun 1997 00:00:00 +0530 Thu, 16 Feb 2012 18:09:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102913 Plastic crates used for the repeated clearance of aerated water bottles were treated as packaging materials eligible for Modvat credit under Rule 57A. The analysis notes that packaging materials were covered as inputs subject to the stated exclusions, but the exclusion linked to non-inclusion of packaging cost in the assessable value did not bar credit where the final product was assessed at a specific rate of duty. On that basis, the crates fell outside the excluded category and Modvat credit was allowable. Case-Laws Central Excise Tue, 10 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102913