CENVAT Credit Ruling: No 8% Liability for Non-Maintenance of Accounts on Used Packing Materials for Exempted Goods.

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....CENVAT credit - used packing material - exempted goods - Non maintenance of accounts as regards use of credit availed inputs which have already been used once in the packing of final products does not invite the liability of 8% (later 10%) of the sale price of exempted final products - AT....