TaxTMI 
TaxTMI 
2009 (8) TMI 922
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Respondent. ORDER Heard both sides. The officers of the headquarters Anti Evasion during their surprise visit to the respondent's factory found that the respondents have cleared PP/HDPE Woven Sacks in bundles along with moulded plastic furniture. It is the department's case that the respondents have cleared the packing materials as such without reversing the Cenvat credit taken thereon. The low....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Nitin N. Mehta, ld. Consultant appearing for the respondents. He states that the respondents normally pack the plastic furniture supplied to North India whereas such furniture supplied to the wholesalers in South India is sent without packing along with packing material separately. The wholesalers pack the furniture with the help of such packing material. He also states that the value of the pack....
X X X X Extracts X X X X
X X X X Extracts X X X X
....king material has not been so used and has been cleared as such separately, the respondents are liable to reverse the credit taken on such packing material. Moreover, we find that the mention of the packing material in very small print and in a sketchy manner on the invoices at the bottom corner does not amount to disclosure especially when the invoices are no longer required to be submitted to th....