https://www.taxtmi.com/circulars?id=6931 Where finished goods attract a specific rate of duty, Modvat credit on duty paid for packing materials (e.g., glass bottles, tin containers) used in packing those goods is admissible for payment of duty on the finished products, because inclusion of the packing material's value in the product's assessable value is immaterial when a specific rate applies. en-us Tue, 28 Jun 1988 00:00:00 +0530 Wed, 08 Jul 2009 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6931 Where finished goods attract a specific rate of duty, Modvat credit on duty paid for packing materials (e.g., glass bottles, tin containers) used in packing those goods is admissible for payment of duty on the finished products, because inclusion of the packing material's value in the product's assessable value is immaterial when a specific rate applies. Circulars Central Excise Tue, 28 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6931