https://www.taxtmi.com/caselaws?id=335258 The Tribunal allowed the appeals, setting aside the denial of Cenvat Credit on packing materials used for repacking sugar in smaller packs within the factory premises. It held that packing is incidental to the main manufacturing process, making the Cenvat Credit admissible as per the Cenvat Credit Rules. The Tribunal emphasized that the duty paid inputs used for packing were brought into the factory and used before final clearance, aligning with the definition of inputs in the rules. The Tribunal referenced legal precedents to support its decision, ultimately allowing the appeals and providing consequential reliefs to the appellants. en-us Mon, 29 Aug 2016 00:00:00 +0530 Tue, 29 Nov 2016 09:43:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335258 The Tribunal allowed the appeals, setting aside the denial of Cenvat Credit on packing materials used for repacking sugar in smaller packs within the factory premises. It held that packing is incidental to the main manufacturing process, making the Cenvat Credit admissible as per the Cenvat Credit Rules. The Tribunal emphasized that the duty paid inputs used for packing were brought into the factory and used before final clearance, aligning with the definition of inputs in the rules. The Tribunal referenced legal precedents to support its decision, ultimately allowing the appeals and providing consequential reliefs to the appellants. Case-Laws Central Excise Mon, 29 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335258