Revenue's Demand to Reverse Credit on Packing Materials of Capital Goods u/r 3(5A) Deemed Unjustified by Authority.

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....Credit on packing materials of capital goods – Revenue demanding reversal for same considering it to be clearance of waste & scrap of capital goods, relying on sub-rule (5A) of Rule 3 of Cenvat Credit Rules, 2004 - Held no - AT....