https://www.taxtmi.com/caselaws?id=210321 Modvat credit on tin containers was treated as admissible where the blending and packing units operated under a single registration, because receipt of inputs in the packing unit counted as receipt in the registered factory. For the later period, the packing unit's separate registration did not by itself defeat credit, as packing formed part of manufacture and duty was paid on the finished product after including packing cost; credit could not be denied merely because the input was not physically brought into the factory premises. Extended limitation, interest and penalty required both suppression of material facts and intent to take inadmissible credit; where suppression was absent, those consequences could not be sustained. en-us Thu, 28 Jul 2011 00:00:00 +0530 Tue, 08 Dec 2015 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210321 Modvat credit on tin containers was treated as admissible where the blending and packing units operated under a single registration, because receipt of inputs in the packing unit counted as receipt in the registered factory. For the later period, the packing unit's separate registration did not by itself defeat credit, as packing formed part of manufacture and duty was paid on the finished product after including packing cost; credit could not be denied merely because the input was not physically brought into the factory premises. Extended limitation, interest and penalty required both suppression of material facts and intent to take inadmissible credit; where suppression was absent, those consequences could not be sustained. Case-Laws Central Excise Thu, 28 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210321