2007 (7) TMI 117

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....has upheld the adjudication order denying Cenvat credit of Rs. 83,757/- on metal containers cleared as scrap on the ground that the containers were damaged/rejected even before issue for use in packing of their final products, namely, paints, and hence the containers cannot be considered as inputs used in or in relation to the manufacture of the final products. 2. I find that the allegation in ....