https://www.taxtmi.com/caselaws?id=112857 Credit availed on soda ash could not be reversed on the basis that the jute bags in which it was received were cleared as inputs as such. The duty document showed duty paid on the soda ash, and the inclusion of the jute bags' value in the assessable value did not make the duty one paid on the bags themselves. As the jute bags were neither declared nor used as inputs, their clearance did not satisfy Rule 57F(1)(ii). The Tribunal relied on its earlier decision, affirmed by the Supreme Court, and held that reversal of Modvat credit was not justified. en-us Mon, 05 Jan 2004 00:00:00 +0530 Wed, 02 May 2012 11:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112857 Credit availed on soda ash could not be reversed on the basis that the jute bags in which it was received were cleared as inputs as such. The duty document showed duty paid on the soda ash, and the inclusion of the jute bags' value in the assessable value did not make the duty one paid on the bags themselves. As the jute bags were neither declared nor used as inputs, their clearance did not satisfy Rule 57F(1)(ii). The Tribunal relied on its earlier decision, affirmed by the Supreme Court, and held that reversal of Modvat credit was not justified. Case-Laws Central Excise Mon, 05 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112857