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2012 (5) TMI 295 - AT - Central ExciseDuty on waste and scrap – packing of intermediate/final goods - packing material has become waste - Held that:- if assessee has availed cenvat credit on such packing material, he is liable to pay duty on such waste. - From the facts of this case, it is not coming out that how much waste has been arisen on account of packing materials of raw materials i.e. inputs and how much packing materials have been procured by the assessee on payment of duty. - matter remanded back for re quantification.
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