https://www.taxtmi.com/caselaws?id=109153 Modvat credit was treated as admissible on support angles and bracket lashing supplied with transformers, because the items were supplied with the goods, their value was included in the assessable value, and the transformers were not marketable without them for transportation. On that basis, recovery under Rule 57-I of the Central Excise Rules, 1944 was not justified. The revenue objection failed and the order allowing credit was sustained. The stated principle is that where items supplied with goods are necessary for marketability and transportation, credit cannot be denied merely by classifying them as ineligible packing or structural material. en-us Mon, 15 Apr 2002 00:00:00 +0530 Fri, 06 Apr 2012 12:08:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109153 Modvat credit was treated as admissible on support angles and bracket lashing supplied with transformers, because the items were supplied with the goods, their value was included in the assessable value, and the transformers were not marketable without them for transportation. On that basis, recovery under Rule 57-I of the Central Excise Rules, 1944 was not justified. The revenue objection failed and the order allowing credit was sustained. The stated principle is that where items supplied with goods are necessary for marketability and transportation, credit cannot be denied merely by classifying them as ineligible packing or structural material. Case-Laws Central Excise Mon, 15 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109153