https://www.taxtmi.com/caselaws?id=251609 Plastic crates used to transport finished goods were treated as admissible packing materials for CENVAT/MODVAT credit where their cost was included pro rata in the assessable value of the excisable goods and duty was discharged on that value. The Court noted that credit is allowable when containers or packing materials form part of the value of the final product, and the assessee's prior assessments had also accepted the claim. On that basis, the credit claim was upheld and the connected penalty could not survive; the Tribunal's order was sustained and the departmental appeal failed. en-us Tue, 16 Sep 2014 00:00:00 +0530 Fri, 16 Jan 2015 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251609 Plastic crates used to transport finished goods were treated as admissible packing materials for CENVAT/MODVAT credit where their cost was included pro rata in the assessable value of the excisable goods and duty was discharged on that value. The Court noted that credit is allowable when containers or packing materials form part of the value of the final product, and the assessee's prior assessments had also accepted the claim. On that basis, the credit claim was upheld and the connected penalty could not survive; the Tribunal's order was sustained and the departmental appeal failed. Case-Laws Central Excise Tue, 16 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251609