https://www.taxtmi.com/caselaws?id=359048 Rule 6 of the CENVAT Credit Rules does not require separate accounts for durable, returnable plastic crates after their first use and return for reuse, where accounts were maintained when virgin crates entered the manufacturing process. Credit availed on duty-paid virgin crates remains distinct from the subsequent reuse of crates already used for packing dutiable and exempted products. Repeated reuse of such packing materials, without separate accounting at each return, does not by itself require reversal of credit or payment under Rule 6. The demand based solely on non-maintenance of separate accounts for returned used crates was therefore unsustainable. en-us Wed, 28 Mar 2018 00:00:00 +0530 Tue, 24 Apr 2018 06:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359048 Rule 6 of the CENVAT Credit Rules does not require separate accounts for durable, returnable plastic crates after their first use and return for reuse, where accounts were maintained when virgin crates entered the manufacturing process. Credit availed on duty-paid virgin crates remains distinct from the subsequent reuse of crates already used for packing dutiable and exempted products. Repeated reuse of such packing materials, without separate accounting at each return, does not by itself require reversal of credit or payment under Rule 6. The demand based solely on non-maintenance of separate accounts for returned used crates was therefore unsustainable. Case-Laws Central Excise Wed, 28 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359048