https://www.taxtmi.com/caselaws?id=124158 Packing material used for repacking and sale of instant coffee powder qualifies as an input for CENVAT credit because Rule 2(g) of the CENVAT Credit Rules, 2002 covers packing material used in or in relation to manufacture. Where the goods are cleared on MRP-based valuation under section 4A, the packing element is treated as part of the value of the final product, so duty paid on secondary packing material cannot be denied merely because it is secondary packing. The stated result is that credit was allowable on the duty paid on such packing material. en-us Tue, 09 Sep 2008 00:00:00 +0530 Wed, 26 Sep 2012 11:53:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124158 Packing material used for repacking and sale of instant coffee powder qualifies as an input for CENVAT credit because Rule 2(g) of the CENVAT Credit Rules, 2002 covers packing material used in or in relation to manufacture. Where the goods are cleared on MRP-based valuation under section 4A, the packing element is treated as part of the value of the final product, so duty paid on secondary packing material cannot be denied merely because it is secondary packing. The stated result is that credit was allowable on the duty paid on such packing material. Case-Laws Central Excise Tue, 09 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124158