Modvat credit of duty-paid on flattened containers utilised for packing of Food/Fruit/Vegetable product - Regarding

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..... nue) Central Board of Excise & Customs, New Delhi Subject : Modvat credit of duty-paid on flattened containers utilised for packing of Food/Fruit/Vegetable product - Regarding. A large number of representations have been received by the Board saying that Modvat credit of duty-paid on flattened metal containers, which are utilised for packing the fruit/vegetable preparations, is not being allowe .....

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..... tainers'. Although we have clarified earlier vide Circular No. 10/90-CX.8, dated 13-2-1990 (F. No. 263/20/89-CX.8) that packing material must be received in the factory in a ready to use condition to become eligible for credit, the Board has now decided that the 'flattened metal containers' having discharged the duty as metal containers and brought to the user's factory in that condition to facili .....

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