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    <title>2015 (11) TMI 824 - CESTAT CHENNAI</title>
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    <description>Eligible packing materials cleared under CT-2 to an assessee&#039;s Export Processing Godown for packing export goods under bond were held not to attract reversal of Cenvat credit. Because the clearances were made in compliance with Central Excise procedure and Notification No. 43/2007, Rule 6 of the Cenvat Credit Rules did not apply; the materials were not removed as such for domestic use. The demand for reversal was therefore unsustainable, and the assessee was entitled to retain the credit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=268015</link>
      <description>Eligible packing materials cleared under CT-2 to an assessee&#039;s Export Processing Godown for packing export goods under bond were held not to attract reversal of Cenvat credit. Because the clearances were made in compliance with Central Excise procedure and Notification No. 43/2007, Rule 6 of the Cenvat Credit Rules did not apply; the materials were not removed as such for domestic use. The demand for reversal was therefore unsustainable, and the assessee was entitled to retain the credit.</description>
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