https://www.taxtmi.com/circulars?id=6120 Modvat credit for glass bottles and crates is allowed only if the cost of those packing materials or containers is included in the value of the final product; following the change from specific to ad valorem duty for aerated waters, each claim must be subject to factual examination to determine whether such inclusion exists, and pending cases should be decided on that basis. en-us Wed, 13 Sep 1995 00:00:00 +0530 Tue, 30 Jun 2009 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6120 Modvat credit for glass bottles and crates is allowed only if the cost of those packing materials or containers is included in the value of the final product; following the change from specific to ad valorem duty for aerated waters, each claim must be subject to factual examination to determine whether such inclusion exists, and pending cases should be decided on that basis. Circulars Central Excise Wed, 13 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6120