https://www.taxtmi.com/circulars?id=6323 Modvat credit is allowable on duty-paid flattened metal containers treated as 'metal containers' where they are procured flattened to facilitate transport and reformed into cans within the manufacturer's factory; such flattened containers that have discharged duty and are brought to the user's factory in that condition may be regarded as direct input and credited, notwithstanding earlier guidance about ready-to-use packing material. en-us Wed, 23 Dec 1992 00:00:00 +0530 Wed, 01 Jul 2009 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6323 Modvat credit is allowable on duty-paid flattened metal containers treated as 'metal containers' where they are procured flattened to facilitate transport and reformed into cans within the manufacturer's factory; such flattened containers that have discharged duty and are brought to the user's factory in that condition may be regarded as direct input and credited, notwithstanding earlier guidance about ready-to-use packing material. Circulars Central Excise Wed, 23 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6323