https://www.taxtmi.com/caselaws?id=218981 Cenvat credit was admissible on hangers used as packing material for exported fabrics and on sample booklets containing designs and drawings, as both qualified as inputs used in or in relation to manufacture under Rule 2(k) of the Cenvat Credit Rules, 2004. Rebate could not be denied merely because the duty had been paid by reversal of credit, since the duty retained its character as duty and the goods were exported along with the disputed articles. The credit claim and rebate claim were therefore allowed. en-us Fri, 25 May 2012 00:00:00 +0530 Tue, 12 Mar 2013 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218981 Cenvat credit was admissible on hangers used as packing material for exported fabrics and on sample booklets containing designs and drawings, as both qualified as inputs used in or in relation to manufacture under Rule 2(k) of the Cenvat Credit Rules, 2004. Rebate could not be denied merely because the duty had been paid by reversal of credit, since the duty retained its character as duty and the goods were exported along with the disputed articles. The credit claim and rebate claim were therefore allowed. Case-Laws Central Excise Fri, 25 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218981