https://www.taxtmi.com/caselaws?id=33283 Hanging cards used with razor blades were treated as packaging material, because they were used to pack and clear the blades with the product and their printed design did not alter that essential character. The Tribunal's view that the cards, though displayed in shops and carrying product reproduction, remained part of the packing and that their cost formed part of the assessable value was upheld. MODVAT credit was therefore admissible on the cards under Rule 57B, and the Revenue's reliance on an earlier Tribunal decision was rejected as factually inapplicable. en-us Mon, 04 Aug 2008 00:00:00 +0530 Sat, 02 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33283 Hanging cards used with razor blades were treated as packaging material, because they were used to pack and clear the blades with the product and their printed design did not alter that essential character. The Tribunal's view that the cards, though displayed in shops and carrying product reproduction, remained part of the packing and that their cost formed part of the assessable value was upheld. MODVAT credit was therefore admissible on the cards under Rule 57B, and the Revenue's reliance on an earlier Tribunal decision was rejected as factually inapplicable. Case-Laws Central Excise Mon, 04 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33283