TaxTMI 
TaxTMI 
2009 (11) TMI 783
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....purchase pet jars and corrugated boxes from two different manufacturers and the corrugated boxes are supplied by the manufacturer to the pet jar manufacturers who in turn supplies the pet jars and the corrugated boxes to the appellant. The pet jar manufacturer was advised that while paying duty he should include the cost of the corrugated box also and accordingly for the purpose of payment of excise duty, the cost of corrugated boxes was also included and accordingly duty liability was discharged by the manufacturer of the pet jar. Appellant took the credit of duty paid by the pet jar manufacturer and utilized the same for payment of duty on the confectionery. Further, since the corrugated boxes had been invoiced in the name of the appellan....
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....r in respect of corrugated boxes. Therefore the credit of duty availed by the appellants on the pet jar has been taken correctly. As regards the value, the pet jar manufacturer has deducted the cost of corrugated boxes while raising the invoice since he had not paid for the same. The cost of packing is required to be included as per Central Excise Law even when the same is supplied by the purchaser. Therefore, the duty paid by the pet jar manufacturer is perfectly in order. As regards corrugated boxes, the corrugated boxes have been invoiced in the name of the appellant but the supply has been routed through the job worker. The appellants have taken credit correctly on the corrugated boxes when they were received by them along with the pet ....
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....respect of availment of Cenvat credit. 3. Learned DR submits that the corrugated boxes were not received by the appellant along with the invoice and the same have been received via the pet jar manufacturer and therefore credit has been rightly denied. He also reiterates others observations of the Commissioner (Appeals) in the impugned order. 4. Since we have heard the matter at length even though the hearing was only for stay purposes and we find that the issue stands covered by several decisions of the Tribunal and also the order of the Commissioner (Appeals) which according to the learned advocate for the appellant has been accepted by the department in respect of a sister concern, we dispense with the requirement of pre-deposit and....
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....boxes in the name of the appellant and sent alongwith the corrugated boxes to the manufacturer of pet jars. At the time of payment of duty on these pet jars, value of the corrugated boxes are also included as these pet jars are packed in these boxes. No credit of duty paid on corrugated boxes is taken by the pet jar manufacturer. Invoices relating to corrugated boxes are received by the appellant through the manufacturer of pet jars along with the invoices on pet jars. Thereafter, the appellant takes credit on the basis of these invoices. Strictly speaking, as per the sub-rule (5) of Rule 3 of the Cenvat Credit Rules, 2004, the appellants should have received these corrugated boxes and thereafter issued invoices in the name of pet jar ma....