Court Rules No Need to Reverse CENVAT Credit on Destroyed Cement Packing Bags Used as Intended.

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....CENVAT Credit - HDPE/PP Bags used for packing of their final product, i.e. cement, destroyed in the course of packing - appellants cannot be asked to reverse the credit taken on the inputs which they have put to use for the intended purpose but which have become torn and non-useable in the course of manufacture/use as packing material.....