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2012 (11) TMI 143 - AT - Central ExciseCenvat credit – alleged that appellant has taken credit of duty paid on corrugated boxes twice – Held that:- when Revenue proposes to deny the credit on duty paid on corrugated boxes, on the ground that the value of corrugated boxes included in the value of pet bottles thereby the appellant can be said to have availed credit twice on corrugated boxes, in reality what is being done is to reassess the goods at the end of receiver, by proposing to reduce the value of pet bottles to the extent of value of corrugated boxes. There is no finding that the credit of duty taken by the appellant was not paid by them to the suppliers or suppliers had not paid duty, which was shown as duty in their invoice. If the credit has been taken twice, first time on the corrugated boxes themselves and second time as part of pet bottles being the packing materials, it cannot be said that appellants have benefited in any manner and further, as already stated, it cannot be said that credit has been taken twice. - Decided in favor of assessee.
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