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    <title>No Excise Duty or Reversal of Cenvat Credit on Removal of Empty packaging</title>
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    <description>The tribunal held that empty packaging material used for cenvatable inputs does not arise from the manufacturing process and therefore is not exigible to excise duty nor subject to reversal of cenvat credit; no payment or credit reversal was payable on clearance of such empty drums and the impugned demand was set aside.</description>
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    <pubDate>Sat, 06 Aug 2022 09:31:37 +0530</pubDate>
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      <description>The tribunal held that empty packaging material used for cenvatable inputs does not arise from the manufacturing process and therefore is not exigible to excise duty nor subject to reversal of cenvat credit; no payment or credit reversal was payable on clearance of such empty drums and the impugned demand was set aside.</description>
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