Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (6) TMI 138 - AT - Central Excise
The Appellate Tribunal CEGAT, Mumbai considered whether Modvat credit could be claimed on duty paid for plastic materials used to make bags for packing products. The Tribunal upheld that the exclusion in the Explanation to Rule 57A did not apply to these materials. The appeal challenging this conclusion was dismissed as the plastic bags were deemed part of the packing material according to relevant judgments and Ministry of Finance circular.
|