https://www.taxtmi.com/circulars?id=6330 Modvat credit is allowable on duty-paid glass bottles used as packaging for aerated water even if received via endorsed gate pass or treated as fixed assets. Credit must not be denied solely because bottles were shown as plant and machinery or returned after printing/decoration by a job worker, provided duty was paid at the rate applicable to glass bottles. Existing job-work notification procedures may be extended to cover such activities. en-us Thu, 03 Sep 1992 00:00:00 +0530 Wed, 01 Jul 2009 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6330 Modvat credit is allowable on duty-paid glass bottles used as packaging for aerated water even if received via endorsed gate pass or treated as fixed assets. Credit must not be denied solely because bottles were shown as plant and machinery or returned after printing/decoration by a job worker, provided duty was paid at the rate applicable to glass bottles. Existing job-work notification procedures may be extended to cover such activities. Circulars Central Excise Thu, 03 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6330