https://www.taxtmi.com/caselaws?id=410499 The Tribunal set aside the demand raised under Rule 6(3) of the Cenvat Credit Rules on empty packaging material, finding that the material did not qualify as 'exempted goods' or 'final products' as per Rule 2. The Tribunal held that the appellant was not liable under Rule 6(3) as the packaging material did not arise from the manufacturing process, citing relevant case law. The appeal was allowed based on precedents from the Supreme Court and the Allahabad High Court, leading to the impugned order being overturned. en-us Fri, 30 Jul 2021 00:00:00 +0530 Tue, 03 Aug 2021 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410499 The Tribunal set aside the demand raised under Rule 6(3) of the Cenvat Credit Rules on empty packaging material, finding that the material did not qualify as 'exempted goods' or 'final products' as per Rule 2. The Tribunal held that the appellant was not liable under Rule 6(3) as the packaging material did not arise from the manufacturing process, citing relevant case law. The appeal was allowed based on precedents from the Supreme Court and the Allahabad High Court, leading to the impugned order being overturned. Case-Laws Central Excise Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410499