https://www.taxtmi.com/caselaws?id=116635 Modvat credit on HDPE bags used as secondary packing material is admissible unless the department proves that the packing cost was excluded from the assessable value of the finished goods. A mere inference from the fact that local and outstation buyers were charged the same price is insufficient to deny credit. In the absence of cost construction or other evidence showing that packing cost was left out, the department cannot displace the assessee's claim. Denial of Modvat credit on this basis is therefore not sustainable. en-us Tue, 18 Oct 2005 00:00:00 +0530 Thu, 14 Jun 2012 13:56:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116635 Modvat credit on HDPE bags used as secondary packing material is admissible unless the department proves that the packing cost was excluded from the assessable value of the finished goods. A mere inference from the fact that local and outstation buyers were charged the same price is insufficient to deny credit. In the absence of cost construction or other evidence showing that packing cost was left out, the department cannot displace the assessee's claim. Denial of Modvat credit on this basis is therefore not sustainable. Case-Laws Central Excise Tue, 18 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116635