https://www.taxtmi.com/caselaws?id=112653 The Tribunal ruled in favor of the appellants, finding that the Revenue failed to prove that the value of plastic jars used for packaging eclairs was not included in the sale price. Emphasizing the Chartered Accountant's certificate confirming integration of jar costs into the product price, the Tribunal held that the Modvat credit should not be denied. Criticizing the Commissioner (Appeals) for weak reasoning, the Tribunal overturned previous decisions and allowed the appeal, granting the appellants the right to claim the Modvat credit on inputs used for manufacturing the jars. en-us Fri, 24 Sep 2004 00:00:00 +0530 Tue, 01 May 2012 11:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112653 The Tribunal ruled in favor of the appellants, finding that the Revenue failed to prove that the value of plastic jars used for packaging eclairs was not included in the sale price. Emphasizing the Chartered Accountant's certificate confirming integration of jar costs into the product price, the Tribunal held that the Modvat credit should not be denied. Criticizing the Commissioner (Appeals) for weak reasoning, the Tribunal overturned previous decisions and allowed the appeal, granting the appellants the right to claim the Modvat credit on inputs used for manufacturing the jars. Case-Laws Central Excise Fri, 24 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112653