https://www.taxtmi.com/caselaws?id=210861 The Appellate Tribunal CESTAT, New Delhi, held that sub-rule (5A) of Rule 3 of Cenvat Credit Rules, 2004 does not apply to packing materials received in a factory. The requirement of pre-deposit was waived, and the appeal was admitted. The matter was remitted to determine if only packing materials were cleared, which would exempt the appellants from duty payment. The stay application and appeal were disposed of, clarifying the application of the rule to the case. 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 The Appellate Tribunal CESTAT, New Delhi, held that sub-rule (5A) of Rule 3 of Cenvat Credit Rules, 2004 does not apply to packing materials received in a factory. The requirement of pre-deposit was waived, and the appeal was admitted. The matter was remitted to determine if only packing materials were cleared, which would exempt the appellants from duty payment. The stay application and appeal were disposed of, clarifying the application of the rule to the case. Case-Laws Central Excise Tue, 10 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210861