https://www.taxtmi.com/caselaws?id=778595 CESTAT allowed the appeal and set aside the impugned demand. The tribunal held Rule 3(5A) of the Cenvat Credit Rules was wrongly invoked and could not be applied independently where the appellant had not availed credit on the cleared items. Clearances of empty packing material scrap were held non-taxable. The extended period of limitation was also wrongly invoked because the department failed to show any intention to evade duty or concealment of material information. The excise demand was therefore quashed. en-us Thu, 04 Sep 2025 00:00:00 +0530 Wed, 17 Sep 2025 12:18:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778595 CESTAT allowed the appeal and set aside the impugned demand. The tribunal held Rule 3(5A) of the Cenvat Credit Rules was wrongly invoked and could not be applied independently where the appellant had not availed credit on the cleared items. Clearances of empty packing material scrap were held non-taxable. The extended period of limitation was also wrongly invoked because the department failed to show any intention to evade duty or concealment of material information. The excise demand was therefore quashed. Case-Laws Central Excise Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778595