https://www.taxtmi.com/caselaws?id=54296 Modvat credit under Rule 57A was unavailable on HDPE bags used by outside suppliers to pack salt purchased as raw material, because the bags were not used in or in relation to manufacture of the assessee's final product. Rule 57F(4) was inapplicable since the salt was not manufactured in the assessee's factory as an intermediate product, and Rule 57B also did not cover packing material used for the raw material. The credit disallowance was therefore upheld. Penalty was not imposed because the dispute arose from interpretation of the rules and did not warrant penal consequences. en-us Mon, 17 Jan 2005 00:00:00 +0530 Tue, 19 Oct 2010 12:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54296 Modvat credit under Rule 57A was unavailable on HDPE bags used by outside suppliers to pack salt purchased as raw material, because the bags were not used in or in relation to manufacture of the assessee's final product. Rule 57F(4) was inapplicable since the salt was not manufactured in the assessee's factory as an intermediate product, and Rule 57B also did not cover packing material used for the raw material. The credit disallowance was therefore upheld. Penalty was not imposed because the dispute arose from interpretation of the rules and did not warrant penal consequences. Case-Laws Central Excise Mon, 17 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54296