https://www.taxtmi.com/caselaws?id=47274 HDPE/PP sacks used for packing cement were treated as inputs eligible for MODVAT credit because they were used in or in relation to manufacture under Rule 57A. The Tribunal had already held the sacks to be inputs and accepted the declaration, and that determination had attained finality as it was not challenged by the Department. On that basis, the revenue authorities could not reopen the same issue through contrary show-cause notices or pass adjudication orders inconsistent with the final appellate finding. en-us Wed, 21 Aug 1996 00:00:00 +0530 Tue, 27 Jul 2010 18:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47274 HDPE/PP sacks used for packing cement were treated as inputs eligible for MODVAT credit because they were used in or in relation to manufacture under Rule 57A. The Tribunal had already held the sacks to be inputs and accepted the declaration, and that determination had attained finality as it was not challenged by the Department. On that basis, the revenue authorities could not reopen the same issue through contrary show-cause notices or pass adjudication orders inconsistent with the final appellate finding. Case-Laws Central Excise Wed, 21 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47274