https://www.taxtmi.com/caselaws?id=3967 The Tribunal held that the appellant was eligible for Modvat credit on High Tensile Steel Straps used for securing fully packed coils during transportation. The Tribunal emphasized the broad interpretation of inputs under the Cenvat Credit Rules 2004, including goods used for securing final products during transportation. Denying credit on such inputs for exports was against government policy. The Tribunal disagreed with the Commissioner (Appeals) and concluded that steel straps used for securing goods during export should be considered as packing material falling under the category of "inputs." The impugned order was set aside, and the appeal was allowed with consequential relief. en-us Wed, 21 Nov 2007 00:00:00 +0530 Tue, 13 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3967 The Tribunal held that the appellant was eligible for Modvat credit on High Tensile Steel Straps used for securing fully packed coils during transportation. The Tribunal emphasized the broad interpretation of inputs under the Cenvat Credit Rules 2004, including goods used for securing final products during transportation. Denying credit on such inputs for exports was against government policy. The Tribunal disagreed with the Commissioner (Appeals) and concluded that steel straps used for securing goods during export should be considered as packing material falling under the category of "inputs." The impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Central Excise Wed, 21 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3967