https://www.taxtmi.com/caselaws?id=113613 Modvat credit was examined for plastic closures used as caps on plastic bottles for aerated water where the Rule 57G declaration mentioned PET preform. The declared input was treated as covering the plastic closures because they formed part of the bottle packing, and the order allowing credit was found free from infirmity. Credit on the plastic closures was therefore held admissible, and the Revenue's challenge failed. en-us Tue, 17 Aug 2004 00:00:00 +0530 Mon, 07 May 2012 11:14:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113613 Modvat credit was examined for plastic closures used as caps on plastic bottles for aerated water where the Rule 57G declaration mentioned PET preform. The declared input was treated as covering the plastic closures because they formed part of the bottle packing, and the order allowing credit was found free from infirmity. Credit on the plastic closures was therefore held admissible, and the Revenue's challenge failed. Case-Laws Central Excise Tue, 17 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113613