https://www.taxtmi.com/caselaws?id=4167 Input credit on master cartons used for repacking at depots depended on whether the depot was treated as a place of removal. Before 13-5-2003, when clearance was from the factory gate, cartons used after clearance at depots were not regarded as used in or in relation to manufacture, so credit was unavailable. After 13-5-2003, once the depot became the place of removal and goods were first sold there, additional packing at the depot formed part of the manufacturing chain, so credit was admissible. The limitation plea, though raised, required fresh examination of disclosure, departmental knowledge, and intent to evade duty. en-us Wed, 02 Jan 2008 00:00:00 +0530 Tue, 27 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4167 Input credit on master cartons used for repacking at depots depended on whether the depot was treated as a place of removal. Before 13-5-2003, when clearance was from the factory gate, cartons used after clearance at depots were not regarded as used in or in relation to manufacture, so credit was unavailable. After 13-5-2003, once the depot became the place of removal and goods were first sold there, additional packing at the depot formed part of the manufacturing chain, so credit was admissible. The limitation plea, though raised, required fresh examination of disclosure, departmental knowledge, and intent to evade duty. Case-Laws Central Excise Wed, 02 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4167