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    <description>Modvat credit on polythene bags used as packing material was treated as admissible where the Board&#039;s circular permitted credit on packing material for final products chargeable at a specific rate of duty. An incorrect declaration under Rule 57G did not, by itself, bar the claim after amendment of the rule, so the credit claim was allowed in favour of the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=116330</link>
      <description>Modvat credit on polythene bags used as packing material was treated as admissible where the Board&#039;s circular permitted credit on packing material for final products chargeable at a specific rate of duty. An incorrect declaration under Rule 57G did not, by itself, bar the claim after amendment of the rule, so the credit claim was allowed in favour of the assessee.</description>
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