https://www.taxtmi.com/caselaws?id=48238 Modvat credit was held admissible on glass bottles and plastic crates used as packing material for aerated water because their cost was included in the assessable value of the final product. Rule 57A of the Central Excise Rules, 1944 excludes packing material only where its value is not so included. The Tribunal's factual finding on inclusion of packing cost was unrebutted, so the dispute turned on fact rather than a referable question of law under Section 35G of the Central Excise Act, 1944. en-us Mon, 10 Dec 2007 00:00:00 +0530 Thu, 18 Dec 2014 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48238 Modvat credit was held admissible on glass bottles and plastic crates used as packing material for aerated water because their cost was included in the assessable value of the final product. Rule 57A of the Central Excise Rules, 1944 excludes packing material only where its value is not so included. The Tribunal's factual finding on inclusion of packing cost was unrebutted, so the dispute turned on fact rather than a referable question of law under Section 35G of the Central Excise Act, 1944. Case-Laws Central Excise Mon, 10 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48238