https://www.taxtmi.com/caselaws?id=118748 The denial of Modvat credit on empty bottles and crown corks was challenged in the appeal. The court found the grounds for denial legally unsustainable as the appellants had included the value of these items in the assessable value of the final product and discharged the duty accordingly. The court emphasized that the durability and returnability of the bottles did not justify denying the credit. The appeal was allowed, setting aside the impugned order, and the appellants were granted consequential relief in accordance with the law. en-us Wed, 20 Jul 2005 00:00:00 +0530 Thu, 05 Jul 2012 14:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118748 The denial of Modvat credit on empty bottles and crown corks was challenged in the appeal. The court found the grounds for denial legally unsustainable as the appellants had included the value of these items in the assessable value of the final product and discharged the duty accordingly. The court emphasized that the durability and returnability of the bottles did not justify denying the credit. The appeal was allowed, setting aside the impugned order, and the appellants were granted consequential relief in accordance with the law. Case-Laws Central Excise Wed, 20 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118748