https://www.taxtmi.com/caselaws?id=246642 The Tribunal upheld the Commissioner (Appeal)'s decision in the case involving the admissibility of Cenvat credit on old and recycled packing material. The appellant's credit availed based on duty paid documents was deemed valid, with no evidence of deviation from Cenvat Credit Rules. The Tribunal emphasized that the inclusion of packing material cost in input value falls under the jurisdiction of the authorities where the raw material supplier is located. Additionally, the Tribunal ruled that valuation and duty payment issues concerning input materials are the responsibility of the supplier, not the recipient, aligning with legal precedents and dismissing the Revenue's appeal. en-us Tue, 23 Oct 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:37:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246642 The Tribunal upheld the Commissioner (Appeal)'s decision in the case involving the admissibility of Cenvat credit on old and recycled packing material. The appellant's credit availed based on duty paid documents was deemed valid, with no evidence of deviation from Cenvat Credit Rules. The Tribunal emphasized that the inclusion of packing material cost in input value falls under the jurisdiction of the authorities where the raw material supplier is located. Additionally, the Tribunal ruled that valuation and duty payment issues concerning input materials are the responsibility of the supplier, not the recipient, aligning with legal precedents and dismissing the Revenue's appeal. Case-Laws Central Excise Tue, 23 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246642