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    <title>2003 (9) TMI 231 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi dismissed the Revenue&#039;s appeal regarding Modvat credit on plastic crates used as packing material. The Commissioner (Appeals) decision allowing the credit was upheld based on the inclusion of packing material cost in the final product value.</description>
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      <description>The Appellate Tribunal CESTAT, New Delhi dismissed the Revenue&#039;s appeal regarding Modvat credit on plastic crates used as packing material. The Commissioner (Appeals) decision allowing the credit was upheld based on the inclusion of packing material cost in the final product value.</description>
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