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    <title>Admissibility of modvat credit on the raw materials for packing which is subsequently used for packing of the final product- dispute regarding.</title>
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    <description>Admissibility of modvat credit on raw materials used to manufacture packing material is recognised; pending disputes must be decided in line with the Larger Bench decision in M/s. Ashwini Vanaspati Ltd., the Board accepts that packing material includes both ready-to-use containers and the raw inputs used to make them, and Circular No. 10/90-CX.8 dated 13.2.90 is withdrawn.</description>
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      <description>Admissibility of modvat credit on raw materials used to manufacture packing material is recognised; pending disputes must be decided in line with the Larger Bench decision in M/s. Ashwini Vanaspati Ltd., the Board accepts that packing material includes both ready-to-use containers and the raw inputs used to make them, and Circular No. 10/90-CX.8 dated 13.2.90 is withdrawn.</description>
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