Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2000 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2000 (12) TMI 747 - CEGAT, NEW DELHIExtract: .......ve. 3. emsp There is nothing in Modvat rules which makes assessees ineligible for credit in respect of duty paid on packing materials. In fact, rule specifically includes them as eligible inputs. In the circumstances, we are unable to find any legal basis to the present contention raised in the appeals of the Revenue. Appeals fail and are rejected.
|