https://www.taxtmi.com/circulars?id=6469 Whether duty paid on flattened metal containers used for packing fruit and vegetable preparations is eligible for Modvat credit when those containers are reformed and fitted with bottoms before use; the assessee argues conversion is not manufacture and credit should be allowed, while the collectorate disputes this, and the Board has requested Collectorate practice statements to resolve the admissibility of credit. en-us Tue, 21 Aug 1990 00:00:00 +0530 Fri, 03 Jul 2009 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6469 Whether duty paid on flattened metal containers used for packing fruit and vegetable preparations is eligible for Modvat credit when those containers are reformed and fitted with bottoms before use; the assessee argues conversion is not manufacture and credit should be allowed, while the collectorate disputes this, and the Board has requested Collectorate practice statements to resolve the admissibility of credit. Circulars Central Excise Tue, 21 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6469