https://www.taxtmi.com/caselaws?id=345378 The tribunal allowed the appeal, setting aside the denial of Cenvat Credit for catch covers in show-cause notices. It ruled that as long as the packing material was used in manufacturing and selling final products cleared on duty payment, it qualified as an admissible input for Cenvat Credit, regardless of whether its cost was included in the final product value. The judgment emphasized focusing on the actual usage of inputs in manufacturing final products rather than imposing additional conditions regarding the inclusion of input costs in final product values for Cenvat Credit eligibility. en-us Fri, 16 Jun 2017 00:00:00 +0530 Sat, 15 Jul 2017 15:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345378 The tribunal allowed the appeal, setting aside the denial of Cenvat Credit for catch covers in show-cause notices. It ruled that as long as the packing material was used in manufacturing and selling final products cleared on duty payment, it qualified as an admissible input for Cenvat Credit, regardless of whether its cost was included in the final product value. The judgment emphasized focusing on the actual usage of inputs in manufacturing final products rather than imposing additional conditions regarding the inclusion of input costs in final product values for Cenvat Credit eligibility. Case-Laws Central Excise Fri, 16 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345378