https://www.taxtmi.com/caselaws?id=106141 The Tribunal allowed the appeal, overturning the decision to reverse Modvat credit on paper bags damaged during the manufacturing process of Carbon Black. It held that damage to essential packing material during the incidental manufacturing process should entitle the appellant to Modvat credit, contrary to the Commissioner's ruling. The Tribunal distinguished the case from precedents involving sample destruction, emphasizing that the damaged bags were integral to preparing sub-standard lots for marketability. Therefore, the appellant's claim for Modvat credit on torn paper bags was deemed valid, and the impugned order was set aside. en-us Tue, 12 Feb 2002 00:00:00 +0530 Mon, 12 Mar 2012 17:42:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106141 The Tribunal allowed the appeal, overturning the decision to reverse Modvat credit on paper bags damaged during the manufacturing process of Carbon Black. It held that damage to essential packing material during the incidental manufacturing process should entitle the appellant to Modvat credit, contrary to the Commissioner's ruling. The Tribunal distinguished the case from precedents involving sample destruction, emphasizing that the damaged bags were integral to preparing sub-standard lots for marketability. Therefore, the appellant's claim for Modvat credit on torn paper bags was deemed valid, and the impugned order was set aside. Case-Laws Central Excise Tue, 12 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106141