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    <title>CENVAT Credit on Packing materials</title>
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    <description>CENVAT credit on packing materials is available where repacking of bulk-bought spare parts is treated as deemed manufacture, provided the cost of packing material is included net of central excise duty in calculating duty on the repacked or finished goods, and compliance with the Legal Metrology Act, 2010 and its rules is observed.</description>
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      <description>CENVAT credit on packing materials is available where repacking of bulk-bought spare parts is treated as deemed manufacture, provided the cost of packing material is included net of central excise duty in calculating duty on the repacked or finished goods, and compliance with the Legal Metrology Act, 2010 and its rules is observed.</description>
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      <law>Central Excise</law>
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