https://www.taxtmi.com/caselaws?id=111799 Modvat credit was held admissible on disposable syringes and needles supplied with injections in a unipack, because their value was included in the assessable value of the final product and the packing treatment was treated as manufacture under Chapter Note V of Chapter 30. The earlier objection that the items were not packing material did not prevail, since the Revenue had itself accepted their value for excise assessment. On that basis, the same goods could not be excluded from credit entitlement, and denial of Modvat credit was unsustainable. en-us Mon, 24 May 2004 00:00:00 +0530 Wed, 25 Apr 2012 12:45:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111799 Modvat credit was held admissible on disposable syringes and needles supplied with injections in a unipack, because their value was included in the assessable value of the final product and the packing treatment was treated as manufacture under Chapter Note V of Chapter 30. The earlier objection that the items were not packing material did not prevail, since the Revenue had itself accepted their value for excise assessment. On that basis, the same goods could not be excluded from credit entitlement, and denial of Modvat credit was unsustainable. Case-Laws Central Excise Mon, 24 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111799