2003 (10) TMI 602 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai upheld the order allowing duty credit on packaging material. The Department's argument that duty credit cannot be allowed as the value of packaging material was not included in the tariff value was rejected. The Tribunal stated that since packing material is not separately charged to duty and is assessed along with the goods, duty credit cannot be denied. The order passed by the Commissioner (Appeals) was upheld, and the Department's appeals were rejected.