2003 (9) TMI 231 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi dismissed the Revenue's appeal regarding Modvat credit on plastic crates used as packing material. The Commissioner (Appeals) allowed the credit, citing previous legal rulings that credit is available if the packing material cost is included in the final product value. The Tribunal found no illegality in the Commissioner's decision and dismissed the Revenue's appeal.