https://www.taxtmi.com/caselaws?id=51760 Polythene bags used only to store and fill PVC compound before manufacture of insulated wires and cables were not eligible inputs for Modvat credit because they were not used in or in relation to the manufacture of the final product. On that basis, credit taken on such bags was inadmissible. The accompanying penalty for wrong availment was also justified, since the credit had been claimed despite the ineligibility. The adjudication order sustaining disallowance of credit and penalty was upheld in full. en-us Thu, 31 Oct 2002 00:00:00 +0530 Tue, 28 Sep 2010 10:46:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51760 Polythene bags used only to store and fill PVC compound before manufacture of insulated wires and cables were not eligible inputs for Modvat credit because they were not used in or in relation to the manufacture of the final product. On that basis, credit taken on such bags was inadmissible. The accompanying penalty for wrong availment was also justified, since the credit had been claimed despite the ineligibility. The adjudication order sustaining disallowance of credit and penalty was upheld in full. Case-Laws Central Excise Thu, 31 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51760