https://www.taxtmi.com/caselaws?id=114216 The Appellate Tribunal CESTAT, Mumbai upheld the order allowing duty credit on packaging material, rejecting the Department's argument that duty credit cannot be allowed as the value of packaging material was not included in the tariff value. The Tribunal held that duty credit cannot be denied as packing material is not separately charged to duty and is assessed along with the goods. The order of the Commissioner (Appeals) was upheld, and the Department's appeals were rejected. en-us Tue, 28 Oct 2003 00:00:00 +0530 Sat, 12 May 2012 12:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114216 The Appellate Tribunal CESTAT, Mumbai upheld the order allowing duty credit on packaging material, rejecting the Department's argument that duty credit cannot be allowed as the value of packaging material was not included in the tariff value. The Tribunal held that duty credit cannot be denied as packing material is not separately charged to duty and is assessed along with the goods. The order of the Commissioner (Appeals) was upheld, and the Department's appeals were rejected. Case-Laws Central Excise Tue, 28 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114216