https://www.taxtmi.com/caselaws?id=116895 Modvat credit on plastic crates used only to carry P.P. caps between locations was held inadmissible under the Modvat scheme. The credit claim was tested against Rule 57A, which covers inputs used in relation to manufacture, and Rule 57B, which excludes packing materials or containers where their cost is not included in the assessable value of the final goods. As the crates were used merely for transport and there was no indication that their value formed part of the assessable value, they fell within the exclusion and did not qualify for credit. en-us Thu, 22 Dec 2005 00:00:00 +0530 Mon, 18 Jun 2012 16:10:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116895 Modvat credit on plastic crates used only to carry P.P. caps between locations was held inadmissible under the Modvat scheme. The credit claim was tested against Rule 57A, which covers inputs used in relation to manufacture, and Rule 57B, which excludes packing materials or containers where their cost is not included in the assessable value of the final goods. As the crates were used merely for transport and there was no indication that their value formed part of the assessable value, they fell within the exclusion and did not qualify for credit. Case-Laws Central Excise Thu, 22 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116895