Appellant's Claim on CENVAT Credit Reversal for Packing Materials Dismissed u/r 6(3)(b); Credit Not Fully Reversed.

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....CENVAT Credit - packing material - reversal @ 8% under Rule 6(3)(b) - it cannot be said that appellant has reversed the entire credit with respect to packing material used in the manufacture of dutiable and exempted final products - appeal dismissed - AT....