https://www.taxtmi.com/forum/issue?id=4400 Disposition of unused packing materials for which Cenvat credit was availed generally attracts no duty and no reversal of credit per administrative guidance distinguishing such containers from process scrap; however, where items qualify as nil-rated or exempt outputs or are treated as manufacturing waste, Rule 6 CCR requires proportionate credit reversal or prescribed payment, producing divergent practices between revenue officers and trade. en-us Sat, 21 Jul 2012 10:08:23 +0530 Thu, 23 Jan 2025 15:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4400 Disposition of unused packing materials for which Cenvat credit was availed generally attracts no duty and no reversal of credit per administrative guidance distinguishing such containers from process scrap; however, where items qualify as nil-rated or exempt outputs or are treated as manufacturing waste, Rule 6 CCR requires proportionate credit reversal or prescribed payment, producing divergent practices between revenue officers and trade. Discussion-Forum Central Excise Sat, 21 Jul 2012 10:08:23 +0530 https://www.taxtmi.com/forum/issue?id=4400