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Ads Focus on Packaging Material, Not Machinery; Exclude Machine Value from CENVAT Credit Reversal Calculation.
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....CENVAT Credit - input or not - The advertisement papers presented clearly shows that the advertisement is in respect of packaging material and it nowhere indicates the trading of packaging machinery - Since advertisement service was not used for trading of packaging machines, the value of packaging machines for calculating the reversal amount of CENVAT Credit cannot be taken into account. - AT....