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2008 (1) TMI 125 - AT - Central ExciseFinal products manufactured by appellant are packed in primary cartons & thereafter they were cleared with master packing cartons to depots – prior to 13.5.03, depot wasn’t place of removal so master cartoons can’t said to be used in relation to mfg. of final product, hence credit of duty paid on master cartons is denied for period prior to 13.5.03 - Once cost of such additional packing at depot has been considered to be inclusive in AV, credit on master cartons shall be available after 13-5-03
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