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2017 (7) TMI 490 - CESTAT MUMBAICENVAT credit - catch covers, a packing material - denial for the reason that the catch covers are not the essential primary or secondary packing material used for the manufacture and marketability in the normal course of trading - Held that: - It is upto the trade that which type of packing has to be used in the manufacture and sale of final products. Therefore, the Revenue should not have any say or decided, which packing material is essential and otherwise to decide the eligibility of the CENVAT Credit. Once it is not disputed that the packing material is used in the manufacture of final products and sale thereof, such packing material is an admissible input and the credit is allowable. CENVAT credit - for the period November 2001 to January 2008, the Cenvat Credit in respect of catch covers was proposed to be denied on the ground that the value of the cost of the catch covers was not included in the value of the physician samples supplied free of cost - Held that: - the condition of inclusion of cost of packing material in the final product in order to allow the credit is not required - credit allowed. Appeal allowed - decided in favor of appellant.
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