https://www.taxtmi.com/caselaws?id=359048 Durable and returnable plastic crates, once received as duty-paid virgin inputs and used in packing, do not attract a fresh separate-accounting requirement under Rule 6 when they are returned for reuse. The article states that Rule 6 is directed at virgin inputs entering the manufacturing stream, not used crates already consumed once and reintroduced into factory use. Relying on the assessee's earlier case, which had been sustained by the High Court, it concludes that no reversal or payment is payable merely because the same crates are repeatedly used for packing dutiable and exempted products, and the demand was set aside. 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 Durable and returnable plastic crates, once received as duty-paid virgin inputs and used in packing, do not attract a fresh separate-accounting requirement under Rule 6 when they are returned for reuse. The article states that Rule 6 is directed at virgin inputs entering the manufacturing stream, not used crates already consumed once and reintroduced into factory use. Relying on the assessee's earlier case, which had been sustained by the High Court, it concludes that no reversal or payment is payable merely because the same crates are repeatedly used for packing dutiable and exempted products, and the demand was set aside. Case-Laws Central Excise Wed, 28 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359048