https://www.taxtmi.com/caselaws?id=52727 Plastic bowl and spoon supplied with herbal sikkakai powder were treated as accessories for Modvat purposes because they were necessary for effective use of the product and to prevent contamination. The reasoning accepted that the powder could not be properly used by bare hands and that the items formed part of the product's packaging and use. On that basis, goods supplied along with the final product and shown to be functionally necessary may qualify as accessories or inputs for Modvat credit, and credit on the bowl and spoon was allowed. en-us Wed, 25 Feb 2004 00:00:00 +0530 Thu, 07 Oct 2010 13:51:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52727 Plastic bowl and spoon supplied with herbal sikkakai powder were treated as accessories for Modvat purposes because they were necessary for effective use of the product and to prevent contamination. The reasoning accepted that the powder could not be properly used by bare hands and that the items formed part of the product's packaging and use. On that basis, goods supplied along with the final product and shown to be functionally necessary may qualify as accessories or inputs for Modvat credit, and credit on the bowl and spoon was allowed. Case-Laws Central Excise Wed, 25 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52727