https://www.taxtmi.com/caselaws?id=118952 Duty-paid inputs used in the manufacture of final products qualify for Modvat credit under Rule 57A, even where the items such as adhesive, liquid and tapes are used in secondary packing of biscuits. The relevant principle is that credit cannot be denied merely because the inputs relate to packing activity or because of a contrary view on assessability of the goods. Modvat credit was held admissible, and the denial of credit was unsustainable. en-us Fri, 02 Dec 2005 00:00:00 +0530 Fri, 06 Jul 2012 18:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118952 Duty-paid inputs used in the manufacture of final products qualify for Modvat credit under Rule 57A, even where the items such as adhesive, liquid and tapes are used in secondary packing of biscuits. The relevant principle is that credit cannot be denied merely because the inputs relate to packing activity or because of a contrary view on assessability of the goods. Modvat credit was held admissible, and the denial of credit was unsustainable. Case-Laws Central Excise Fri, 02 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118952