https://www.taxtmi.com/caselaws?id=771415 The Tribunal allowed the appeal, holding that materials used to manufacture packing materials for export goods qualify as inputs under CENVAT Credit Rules. The appellant's use of MS Rounds, Tor, angles, and other materials to create export packaging was deemed legitimate. Despite using only 2,000 MT of inputs for 40,000 MT of exports, the Tribunal found no substantive grounds to disallow CENVAT credit, rejecting revenue's arguments and setting aside demands for credit recovery and penalties. en-us Wed, 30 Apr 2025 00:00:00 +0530 Mon, 26 May 2025 08:52:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771415 The Tribunal allowed the appeal, holding that materials used to manufacture packing materials for export goods qualify as inputs under CENVAT Credit Rules. The appellant's use of MS Rounds, Tor, angles, and other materials to create export packaging was deemed legitimate. Despite using only 2,000 MT of inputs for 40,000 MT of exports, the Tribunal found no substantive grounds to disallow CENVAT credit, rejecting revenue's arguments and setting aside demands for credit recovery and penalties. Case-Laws Central Excise Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771415