https://www.taxtmi.com/circulars?id=7258 Containers and packing materials are not treated as inputs for Modvat; Modvat credit applies to duty on inputs only, not to containers even if the input value includes container costs or duty is ad valorem, and therefore empty containers cleared from the factory are not liable to excise duty under Modvat. en-us Fri, 05 Sep 1986 00:00:00 +0530 Thu, 09 Jul 2009 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7258 Containers and packing materials are not treated as inputs for Modvat; Modvat credit applies to duty on inputs only, not to containers even if the input value includes container costs or duty is ad valorem, and therefore empty containers cleared from the factory are not liable to excise duty under Modvat. Circulars Central Excise Fri, 05 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7258