https://www.taxtmi.com/caselaws?id=218128 The Tribunal ruled in favor of the appellant in a case involving the alleged double availing of cenvat credit on corrugated boxes. It was determined that the duty paid on the boxes was distinct from the duty paid on the pet bottles, and the inclusion of the box value in the assessable value was correct. The Tribunal also held that reassessing goods at the receiver's end was impermissible, citing relevant precedents. Additionally, the Tribunal found no fraudulent intent or benefit gained by the appellant, leading to the waiver of pre-deposit and the appeal being allowed in favor of the appellant. en-us Thu, 03 Nov 2011 00:00:00 +0530 Mon, 05 Nov 2012 21:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218128 The Tribunal ruled in favor of the appellant in a case involving the alleged double availing of cenvat credit on corrugated boxes. It was determined that the duty paid on the boxes was distinct from the duty paid on the pet bottles, and the inclusion of the box value in the assessable value was correct. The Tribunal also held that reassessing goods at the receiver's end was impermissible, citing relevant precedents. Additionally, the Tribunal found no fraudulent intent or benefit gained by the appellant, leading to the waiver of pre-deposit and the appeal being allowed in favor of the appellant. Case-Laws Central Excise Thu, 03 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218128