https://www.taxtmi.com/circulars?id=6500 Modvat credit is allowable on packaging materials for final products charged to specific rates of duty; the Rule 57A explanation excluding packaging where its cost was not included in assessable value applies to ad valorem goods only and does not bar credit for specific-rated products, so credit may be claimed without reference to inclusion of packaging cost in assessable value. en-us Tue, 03 Jul 1990 00:00:00 +0530 Sat, 04 Jul 2009 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6500 Modvat credit is allowable on packaging materials for final products charged to specific rates of duty; the Rule 57A explanation excluding packaging where its cost was not included in assessable value applies to ad valorem goods only and does not bar credit for specific-rated products, so credit may be claimed without reference to inclusion of packaging cost in assessable value. Circulars Central Excise Tue, 03 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6500