https://www.taxtmi.com/caselaws?id=345 Bowls and spoons supplied in a single pack with the final product were treated as eligible inputs for Modvat credit under Rule 57A of the Central Excise Rules, 1944. The Tribunal relied on an earlier decision involving the same product, where such accompanying items had already been recognised as credit-eligible inputs, and the Revenue did not show that that precedent was inapplicable or unsettled. On that basis, the items remained eligible for duty credit and the Revenue's appeal was dismissed. en-us Fri, 30 Sep 2005 00:00:00 +0530 Sun, 13 Apr 2008 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345 Bowls and spoons supplied in a single pack with the final product were treated as eligible inputs for Modvat credit under Rule 57A of the Central Excise Rules, 1944. The Tribunal relied on an earlier decision involving the same product, where such accompanying items had already been recognised as credit-eligible inputs, and the Revenue did not show that that precedent was inapplicable or unsettled. On that basis, the items remained eligible for duty credit and the Revenue's appeal was dismissed. Case-Laws Central Excise Fri, 30 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345