https://www.taxtmi.com/caselaws?id=210861 Rule 3(5A) of the Cenvat Credit Rules, 2004 applies only to capital goods and not to packing materials used in connection with packing capital goods. Packing material cannot be treated as capital goods for invoking the credit reversal provision. The factual position still required verification to determine whether only packing materials had been cleared, so the matter was remitted to the adjudicating authority for that limited factual examination. en-us Tue, 10 Jan 2012 00:00:00 +0530 Mon, 18 Mar 2013 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210861 Rule 3(5A) of the Cenvat Credit Rules, 2004 applies only to capital goods and not to packing materials used in connection with packing capital goods. Packing material cannot be treated as capital goods for invoking the credit reversal provision. The factual position still required verification to determine whether only packing materials had been cleared, so the matter was remitted to the adjudicating authority for that limited factual examination. Case-Laws Central Excise Tue, 10 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210861