https://www.taxtmi.com/caselaws?id=51243 Modvat credit was unavailable on duty-paid tucks of blades packed with disposable razors because Rule 57A requires goods used in or in relation to manufacture, and a separate retail product that is incompatible with the final product does not become an input merely by joint packing. The razors in the combination pack remained the same goods as the singly sold razors, so MRP-based valuation applied on the individual razor MRP rather than the combined pack price. Penalties were unsustainable because the record showed no misdeclaration, suppression, fraud, or contumacious conduct; the penalty portion was therefore set aside while the denial of credit and duty demand were sustained. en-us Wed, 06 Mar 2002 00:00:00 +0530 Wed, 07 Jan 2026 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51243 Modvat credit was unavailable on duty-paid tucks of blades packed with disposable razors because Rule 57A requires goods used in or in relation to manufacture, and a separate retail product that is incompatible with the final product does not become an input merely by joint packing. The razors in the combination pack remained the same goods as the singly sold razors, so MRP-based valuation applied on the individual razor MRP rather than the combined pack price. Penalties were unsustainable because the record showed no misdeclaration, suppression, fraud, or contumacious conduct; the penalty portion was therefore set aside while the denial of credit and duty demand were sustained. Case-Laws Central Excise Wed, 06 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51243